Asia Satellite Telecommunications Co. Ltd. v. DIT

Tti Team Telecom International Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, the appeals of the assessee are partly allowed in terms of our directions as indicated above

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Tti Team Telecom Adit (It)-2(2) International Ltd. बनाम/ R.No.116, 1St Fl. C/O. Sudit K.Parekh & Co. Scindia House, Vs. Ballard House, 2Nd Floor, Ballard Pier, Adi Marzban Path, Ballard Pier, Mumbai-38 Fort, Mumbai-400001 (Appellant) (Respondent ) P.A. No.Aacct5300M Appellant By Shri Vijay Mehta & Anuj Kisnadwala (Ar) Revenue By Shri Jasbir S. Chauhan (Cit-Dr) सुनवाई क" तार"ख/Date Of Hearing: 01/11/2016 30/11/2016 आदेश क" तार"ख /Date Of Order:

…xpln. 2 to s. 9(1)(vi) of the IT Act. However, when this decision came up for scrutiny of Hon’ble Delhi High Court, in the case reported as Asia Satellite Telecommunications Co. Ltd. vs. Director of IT (2011) 238 CTR (Del) 233 : (2011) 51 DTR (Del) 1 : (2011) 332 ITR 340 (Del), their Lordships, after a very erudite and detailed discussion, concluded that "we are unable to subscribe to the view taken by the Tribunal in the impugned judgment on the interpretation of s. 9(1)(vi) of the Act". It cannot, therefore, be open to us to approve the stand of the Revenue to the effect that the payment for software is de fact…

United Home Entertainment P.Ltd, Mumbai vs. ADIT 2(2), Mumbai

In the result, all the appeals of the assessee are treated as allowed

Bench: Shri Amit Shukla & Shri Ashwani Taneja

…lved 1 Intelsat Delhi 2007 Following the Delhi . Though the Corporation High -08 High Court ruling in the case captioned appeals in US (ITA 977/ Court of Asia Satellite Tele- the Appellant’s case 2011 communications Co. pertain to AY 2010- Pronounced Limited (332 ITR 340), 11 to AY 2012-13, on 19 Aug., Upheld the Delhi the nature and terms 2011 Tribunal’s ruling (ITA of the arrangement No 5443/Del/2010) remain same and that Intelsat Corporation’s hence, these rulings Receipts are not taxable should squarely in India after recording apply in the that the assessee had Appellant’s case leased its transponder capaci…

Sgl Entertainment Ltd, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the appeal filed by the assessee is allowed on this ground

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…moto disallowances under section 40 (a) (i) of the Act on account of payment made to Asia Sat for transponder hire charges. 7.2 Ld. AR for the assessee has submitted that pursuant to the filing of the return of income, the Delhi High court in case of Asia Sat 332 ITR 340 has held that income of Asia Sat is not liable to tax in India. Accordingly, payments made to Asia Sat are not liable to withholding of taxes in India. In view of the above, the assessee requests not to disallow the payments 18 ITA Nos.7679-7684/12 ITA No.32/13 made to Asia Sat, while computing the profitability percentage for A.Y. 2008-09.The L…

Star Television Entertainment Ltd ( Since Amalgamated With Star India P. Ltd, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the appeal filed by the assessee is allowed on this ground

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…moto disallowances under section 40 (a) (i) of the Act on account of payment made to Asia Sat for transponder hire charges. 7.2 Ld. AR for the assessee has submitted that pursuant to the filing of the return of income, the Delhi High court in case of Asia Sat 332 ITR 340 has held that income of Asia Sat is not liable to tax in India. Accordingly, payments made to Asia Sat are not liable to withholding of taxes in India. In view of the above, the assessee requests not to disallow the payments 18 ITA Nos.7679-7684/12 ITA No.32/13 made to Asia Sat, while computing the profitability percentage for A.Y. 2008-09.The L…

Satr Asia Region Fz Llc (Since Amalgamated With Star India P.Ltd), Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the appeal filed by the assessee is allowed on this ground

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…moto disallowances under section 40 (a) (i) of the Act on account of payment made to Asia Sat for transponder hire charges. 7.2 Ld. AR for the assessee has submitted that pursuant to the filing of the return of income, the Delhi High court in case of Asia Sat 332 ITR 340 has held that income of Asia Sat is not liable to tax in India. Accordingly, payments made to Asia Sat are not liable to withholding of taxes in India. In view of the above, the assessee requests not to disallow the payments 18 ITA Nos.7679-7684/12 ITA No.32/13 made to Asia Sat, while computing the profitability percentage for A.Y. 2008-09.The L…

Star Asian Movies Ltd ( Since Amalgamated Wih Star India P. Ltd), Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the appeal filed by the assessee is allowed on this ground

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…moto disallowances under section 40 (a) (i) of the Act on account of payment made to Asia Sat for transponder hire charges. 7.2 Ld. AR for the assessee has submitted that pursuant to the filing of the return of income, the Delhi High court in case of Asia Sat 332 ITR 340 has held that income of Asia Sat is not liable to tax in India. Accordingly, payments made to Asia Sat are not liable to withholding of taxes in India. In view of the above, the assessee requests not to disallow the payments 18 ITA Nos.7679-7684/12 ITA No.32/13 made to Asia Sat, while computing the profitability percentage for A.Y. 2008-09.The L…

Star International Movies Ltd, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the appeal filed by the assessee is allowed on this ground

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…moto disallowances under section 40 (a) (i) of the Act on account of payment made to Asia Sat for transponder hire charges. 7.2 Ld. AR for the assessee has submitted that pursuant to the filing of the return of income, the Delhi High court in case of Asia Sat 332 ITR 340 has held that income of Asia Sat is not liable to tax in India. Accordingly, payments made to Asia Sat are not liable to withholding of taxes in India. In view of the above, the assessee requests not to disallow the payments 18 ITA Nos.7679-7684/12 ITA No.32/13 made to Asia Sat, while computing the profitability percentage for A.Y. 2008-09.The L…

Satellite Television Asian Region Ltd, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the appeal filed by the assessee is allowed on this ground

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…moto disallowances under section 40 (a) (i) of the Act on account of payment made to Asia Sat for transponder hire charges. 7.2 Ld. AR for the assessee has submitted that pursuant to the filing of the return of income, the Delhi High court in case of Asia Sat 332 ITR 340 has held that income of Asia Sat is not liable to tax in India. Accordingly, payments made to Asia Sat are not liable to withholding of taxes in India. In view of the above, the assessee requests not to disallow the payments 18 ITA Nos.7679-7684/12 ITA No.32/13 made to Asia Sat, while computing the profitability percentage for A.Y. 2008-09.The L…

Channel V Music Networks Ltd Partnership, Mumbai vs. ADIT Iit) 1(2), Mumbai

In the result, the appeal filed by the assessee is allowed on this ground

Bench: Shri R.C.Sharma, Am & Shri Amit Shukla, Jm आमकय अऩीर सं./Ita No.7680/Mum/2012 (नििाारण वषा / Assessment Year :2008-2009 Satellite Television Asian Vs. Ddit(International Region Limited, C/O Star India Taxation)-2(1), Scindia Private Limited, Star House, Off House, Mumbai-400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaacs 5680 D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7679/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Channel V Music Networks Vs. Asstt. Director Of Income Limited Partnership (Channel V) Tax ( International C/O Star India Pvt. Limited, Star Taxation)1 (2) Scindia House, Office Dr. E Moses House, Mumbai-400038 Road, Mahalaxmi, Mumbai- 400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. :Aaefc6136H (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. & आमकय अऩीर सं./Ita No.7681/Mum/2012 (नििाारण वषा / Assessment Year :2008-09) Star International Movies Vs. Ddit ( It) 2(1) Limited(Siml) C/O Star India Scindia House, Mumbai- Private Limited, Star House, Off 400038 Dr. E.Moses Road, Mahalaxmi, Mumbai-400011 स्थामी रेखा सं./ जीआइआय सं./ Pan/Gir No. : Aaics3256P (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

…moto disallowances under section 40 (a) (i) of the Act on account of payment made to Asia Sat for transponder hire charges. 7.2 Ld. AR for the assessee has submitted that pursuant to the filing of the return of income, the Delhi High court in case of Asia Sat 332 ITR 340 has held that income of Asia Sat is not liable to tax in India. Accordingly, payments made to Asia Sat are not liable to withholding of taxes in India. In view of the above, the assessee requests not to disallow the payments 18 ITA Nos.7679-7684/12 ITA No.32/13 made to Asia Sat, while computing the profitability percentage for A.Y. 2008-09.The L…

The DDIT (It)-2(1), Mumbai vs. M/S. Taj Tv Ltd, Mumbai

Bench: Shri G S Pannu & Shri Amit Shukla

…e of CIT vs. Set Satellite that payment made to the non-resident outside India for rendering the services of equipment outside India is not taxable in India. Hon’ble Delhi High Court in the case of Asia Satellite Telecommunications vs. DIT, reported in (2011) 332 ITR 340 later on reiterated that there is no royalty payment in such cases under the domestic law, that is, section 9(1)(vi), prior to amendment. Thus judicial precedents supported the case of the assessee. Here, the maxim of “lex non cogit ad impossplia, that is, the law of the possibly compelling a person to do something which is impossible, that is, w…