Asia Satellite Telecommunications Co. Ltd. v. DIT

332 ITR 340High Court2011#214 most cited

What is Asia Satellite Telecommunications Co. Ltd. v. DIT authority for?

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

359

judgments rely on this decision, according to BharatTax’s citation analysis of 368,149 Indian tax judgments — from 2011 to 2026.

Also referred to as

Asia Satellite Telecommunications Co. Ltd. v. DIT · Asia Satellite · Section 9(1)(vi) · royalty income · use of equipment · satellite transponder charges · tax treaty · DTAA · withholding tax · Section 195 · fees for included services · use of process

Also reported as

197 Taxmann 2639 Taxmann.com 168

Sections most often in play

Section 9(1)(vi)Section 195Section 248Section 254Section 1961Section 90(2)Section 143(3)Section 144C(13)

Issues it is cited on

use of equipmentsection 9(l)(vi)section 9(l)section 195(2)section 9(1)(vi)clarificatory amendmentfees for included serviceswithholding taxsection 90(2)royalty incomesection 9(1)tax treaty

Judgments citing Asia Satellite Telecommunications Co. Ltd. v. DIT

M/S. Intelsat Global Sales and Marketing Limited, Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1073/CHNY/2010[2005-06]Status: DisposedITAT Chennai01 Jul 2016AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…n this case, according to the ld. Representative, the assessee has not installed any machinery or Earth Station to downlink the signal from satellite. Referring to the judgment of the Delhi High Court in Asia 7. Satellite Telecommunications Co. Ltd vs DIT, 332 ITR 340, the ld. Representative submitted that the payment made by the assessee ITA No.1070/10 etc. :- 7 -: cannot be even construed as ‘royalty’. The ld. Representative has also placed his reliance on the judgment of the Delhi High Court in the case of DIT vs New Skies Satellite BV in I.T.A.Nos.473 to 474/2012, the copy of which is available at pag…

M/S. Intelsat Global Sales and Marketing Limited, Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1072/CHNY/2010[2004-05]Status: DisposedITAT Chennai01 Jul 2016AY 2004-05

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…n this case, according to the ld. Representative, the assessee has not installed any machinery or Earth Station to downlink the signal from satellite. Referring to the judgment of the Delhi High Court in Asia 7. Satellite Telecommunications Co. Ltd vs DIT, 332 ITR 340, the ld. Representative submitted that the payment made by the assessee ITA No.1070/10 etc. :- 7 -: cannot be even construed as ‘royalty’. The ld. Representative has also placed his reliance on the judgment of the Delhi High Court in the case of DIT vs New Skies Satellite BV in I.T.A.Nos.473 to 474/2012, the copy of which is available at pag…

M/S. Intelsat Global Sales and Marketing Limited, Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1071/CHNY/2010[2003-04]Status: DisposedITAT Chennai01 Jul 2016AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…n this case, according to the ld. Representative, the assessee has not installed any machinery or Earth Station to downlink the signal from satellite. Referring to the judgment of the Delhi High Court in Asia 7. Satellite Telecommunications Co. Ltd vs DIT, 332 ITR 340, the ld. Representative submitted that the payment made by the assessee ITA No.1070/10 etc. :- 7 -: cannot be even construed as ‘royalty’. The ld. Representative has also placed his reliance on the judgment of the Delhi High Court in the case of DIT vs New Skies Satellite BV in I.T.A.Nos.473 to 474/2012, the copy of which is available at pag…

M/S. Intelsat Global Sales and Marketing Limited, Chennai vs. ITO, Chennai

In the result, all the appeals of the Revenue are allowed for 22

ITA 1070/CHNY/2010[2002-03]Status: DisposedITAT Chennai01 Jul 2016AY 2002-03

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony]

For Appellant: Shri Pawan Kumar, CAFor Respondent: Dr. Milind Madhukar Bhusari, CIT

…n this case, according to the ld. Representative, the assessee has not installed any machinery or Earth Station to downlink the signal from satellite. Referring to the judgment of the Delhi High Court in Asia 7. Satellite Telecommunications Co. Ltd vs DIT, 332 ITR 340, the ld. Representative submitted that the payment made by the assessee ITA No.1070/10 etc. :- 7 -: cannot be even construed as ‘royalty’. The ld. Representative has also placed his reliance on the judgment of the Delhi High Court in the case of DIT vs New Skies Satellite BV in I.T.A.Nos.473 to 474/2012, the copy of which is available at pag…

Tata Teleservices(Maharashtra) Ltd, Navi Mumbai vs. Asst CIT (TDS) 3(1), Mumbai

In the result, all the appeals are allowed

ITA 2043/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Sparsh BhargavaFor Respondent: Shri B.S. Bist
Section 133ASection 194HSection 194JSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.2043/Mum./2014 (Assessment Year : 2009–10) M/s. Tata Teleservices (Maharashtra) Limited D–26, TTC Industrial Area ……………. Appellant MIDC, Sanpada, P.O. Turbhe Navi Mumbai 400 703 PAN –AAACH1458C v/s Asstt. Commissioner of Income Tax ……………. Respondent TDS–3(1), Mumbai ITA no.2044/Mum./2014 (Assessment Year : 2010–11) M/s. Tata Teleservices (Maharashtra) Limited D–26, TTC Industrial Area ……………. Appellant MIDC, Sanpada, P.O. Turbhe Navi Mumbai 400 703 PAN –AAACH1458C v/s Ass…

United Home Entertainment P.Ltd, Mumbai vs. DCIT 7(3), Mumbai

In the result, the appeal of the assessee for the assessment year 2009-10 is partly allowed for statistical purposes

ITA 4608/MUM/2013[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10
Section 143(3)Section 40A(2)Section 40A(2)(b)

…4,817 was, accordingly, disallowed under section 40(a)(i). Aggrieved, assessee carried the matter in appeal before the CIT(A). Learned CIT(A), relying upon Hon’ble Delhi High Court’s judgment in the case of Asia Satellite Telecommunications Ltd Vs DIT [(2011) 332 ITR 340 (Del)] which held that the payments for transponder hire did not lead to any taxability in the hands of the recipients of such income, deleted the disallowance. The Assessing Officer is aggrieved and is in appeal before us. 13. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light…

DCIT 7(3), Mumbai vs. United Home Entertainment P.Ltd, Mumbai

In the result, the appeal of the assessee for the assessment year 2009-10 is partly allowed for statistical purposes

ITA 4414/MUM/2013[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10
Section 143(3)Section 40A(2)Section 40A(2)(b)

…4,817 was, accordingly, disallowed under section 40(a)(i). Aggrieved, assessee carried the matter in appeal before the CIT(A). Learned CIT(A), relying upon Hon’ble Delhi High Court’s judgment in the case of Asia Satellite Telecommunications Ltd Vs DIT [(2011) 332 ITR 340 (Del)] which held that the payments for transponder hire did not lead to any taxability in the hands of the recipients of such income, deleted the disallowance. The Assessing Officer is aggrieved and is in appeal before us. 13. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light…

DCIT 7(3), Mumbai vs. United Home Entertainment P.Ltd, Mumbai

In the result, the appeal of the assessee for the assessment year 2009-10 is partly allowed for statistical purposes

ITA 3385/MUM/2013[2008-09]Status: DisposedITAT Mumbai31 Mar 2016AY 2008-09
Section 143(3)Section 40A(2)Section 40A(2)(b)

…4,817 was, accordingly, disallowed under section 40(a)(i). Aggrieved, assessee carried the matter in appeal before the CIT(A). Learned CIT(A), relying upon Hon’ble Delhi High Court’s judgment in the case of Asia Satellite Telecommunications Ltd Vs DIT [(2011) 332 ITR 340 (Del)] which held that the payments for transponder hire did not lead to any taxability in the hands of the recipients of such income, deleted the disallowance. The Assessing Officer is aggrieved and is in appeal before us. 13. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light…

Director of Income Tax vs. New Skies Satellite Bv

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

ITA/473/2012HC Delhi08 Feb 2016

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143(3)Section 144CSection 260ASection 9(1)(vi)

…ng the pendency of these appeals, the Finance Act of 2012 amended Section 9(1)(vi) and inserted Explanations 4, 5, and 6. 2. The substantial question framed by this Court is two-fold; 1 [2011] 332 ITR 340 (Del) ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 3 (1) whether the receipts of the assessees earned from providing data transmission services, fall within the term royalty under the Income Tax Act, 1961, and (2) if the answer to the first is in the affirmative, whether the assessees would be eligible for the benefit under…

M/S. Saregama India Limited, Kolkata vs. ACIT, (TDS) Circle - 59, Kolkata

In the result, the appeal of assessee is allowed

ITA 1813/KOL/2009[2008-09]Status: DisposedITAT Kolkata20 Nov 2015AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: S/Shri J. P. Khaitan & Pratyush Jhunjhunwala, AdvocatesFor Respondent: Shri R. P. Nag, JCIT, Sr. DR
Section 133ASection 194JSection 201Section 201(1)

…sale of the property is to be treated as opposed to licence, alienation of all rights in the property. 8. Ld. Counsel for the assessee relied on the decision of Hon’ble Delhi High Court in the case of Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 (Del.) and referred to the following para at page 377: “55. Keeping in view the aforesaid principles, we now embark upon the interpretative process in defining the ambit and scope of term royalty‘ appearing in Explanation 2 to sub- clause (vi) of Section 9(1) of the Act. Sub-clause (i) deals with the transfer of all or any rights (including the…

ADIT, New Delhi vs. M/S. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1274/DEL/2009[2006-07]Status: DisposedITAT Delhi30 Sept 2015AY 2006-07

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…the assessee argued that the nature of services rendered does not fall within the definition of ‘royalty’ and placed reliance on the decision of the Jurisdictional High Court in the case of Asia Satellite Telecommunication Co. Ltd. Vs. Director of Income Tax, 332 ITR 340. He also placed reliance on the following decisions: i. DCIT Vs. Panamsat International Systems Inc., (2006) 9 SOT (Del.) ii. Software Technology Parks of India Vs. ITO, (2005) 3 SOT 529 (Bang.) iii. Wipro Ltd. Vs. ITO, (2004) 1 SOT 758 (Bang. ) iv. B4U International Holdings Ltd. Vs. DCIT, ITA No. 880/Mum/2005, Dt. 28.05.2012 v. Siemens Aktienge…

ADIT, New Delhi vs. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1273/DEL/2009[2005-06]Status: DisposedITAT Delhi30 Sept 2015AY 2005-06

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…the assessee argued that the nature of services rendered does not fall within the definition of ‘royalty’ and placed reliance on the decision of the Jurisdictional High Court in the case of Asia Satellite Telecommunication Co. Ltd. Vs. Director of Income Tax, 332 ITR 340. He also placed reliance on the following decisions: i. DCIT Vs. Panamsat International Systems Inc., (2006) 9 SOT (Del.) ii. Software Technology Parks of India Vs. ITO, (2005) 3 SOT 529 (Bang.) iii. Wipro Ltd. Vs. ITO, (2004) 1 SOT 758 (Bang. ) iv. B4U International Holdings Ltd. Vs. DCIT, ITA No. 880/Mum/2005, Dt. 28.05.2012 v. Siemens Aktienge…

ADIT, New Delhi vs. M/S. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1272/DEL/2009[2004-05]Status: DisposedITAT Delhi30 Sept 2015AY 2004-05

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…the assessee argued that the nature of services rendered does not fall within the definition of ‘royalty’ and placed reliance on the decision of the Jurisdictional High Court in the case of Asia Satellite Telecommunication Co. Ltd. Vs. Director of Income Tax, 332 ITR 340. He also placed reliance on the following decisions: i. DCIT Vs. Panamsat International Systems Inc., (2006) 9 SOT (Del.) ii. Software Technology Parks of India Vs. ITO, (2005) 3 SOT 529 (Bang.) iii. Wipro Ltd. Vs. ITO, (2004) 1 SOT 758 (Bang. ) iv. B4U International Holdings Ltd. Vs. DCIT, ITA No. 880/Mum/2005, Dt. 28.05.2012 v. Siemens Aktienge…

ADIT, New Delhi vs. M/S. Cincom Systems Inc., New Delhi

In the result, the appeal i

ITA 1271/DEL/2009[2003-04]Status: DisposedITAT Delhi30 Sept 2015AY 2003-04

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…the assessee argued that the nature of services rendered does not fall within the definition of ‘royalty’ and placed reliance on the decision of the Jurisdictional High Court in the case of Asia Satellite Telecommunication Co. Ltd. Vs. Director of Income Tax, 332 ITR 340. He also placed reliance on the following decisions: i. DCIT Vs. Panamsat International Systems Inc., (2006) 9 SOT (Del.) ii. Software Technology Parks of India Vs. ITO, (2005) 3 SOT 529 (Bang.) iii. Wipro Ltd. Vs. ITO, (2004) 1 SOT 758 (Bang. ) iv. B4U International Holdings Ltd. Vs. DCIT, ITA No. 880/Mum/2005, Dt. 28.05.2012 v. Siemens Aktienge…

Cincom System Inc vs. DDIT, Circle-1(1)

In the result, the appeal i

ITA 952/DEL/2006[2002-2003]Status: DisposedITAT Delhi30 Sept 2015AY 2002-2003

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…the assessee argued that the nature of services rendered does not fall within the definition of ‘royalty’ and placed reliance on the decision of the Jurisdictional High Court in the case of Asia Satellite Telecommunication Co. Ltd. Vs. Director of Income Tax, 332 ITR 340. He also placed reliance on the following decisions: i. DCIT Vs. Panamsat International Systems Inc., (2006) 9 SOT (Del.) ii. Software Technology Parks of India Vs. ITO, (2005) 3 SOT 529 (Bang.) iii. Wipro Ltd. Vs. ITO, (2004) 1 SOT 758 (Bang. ) iv. B4U International Holdings Ltd. Vs. DCIT, ITA No. 880/Mum/2005, Dt. 28.05.2012 v. Siemens Aktienge…

M/S Vodafone East Ltd.(Formerly Known As Vodafone Essar East Limited), Kolkata vs. A.D.I.T Range - 7, Kol., Kolkata

In the result, the appeal of the revenue in ITA No

ITA 1864/KOL/2012[2009-10]Status: DisposedITAT Kolkata15 Sept 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

Section 143(3)Section 194ISection 40

…by its customer. This was done in the case of Lakshmi Audio Visual Inc. v. Asstt. Commr. of Commercial Taxes [2001] 124 STC 426 (Kar.), which has been followed by Hon'ble Delhi High Court in the case of Asia Satellite Telecommunications Co. Ltd. v. DIT [2011] 332 ITR 340 / 197 Taxman 263/ 9 taxmann.com 168, in the following terms : "9. Thus if the transaction is one of leasing/hiring/letting simpliciter under which the possession of the goods, i.e., effective and general control of the goods is to be given to the customer and the customer has the freedom and choice of selecting the manner, time and nature of use…

The Commissioner of Income Tax vs. M/s. Laila Impex

ITTA/473/2012HC Telangana09 Jul 2013

Director of Income Tax vs. Asia Satellite Telecommunication Co Ltd

Appeals are dismissed

ITA/1246/2011HC Delhi20 Dec 2011

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MS. JUSTICE VEENA BIRBAL

Section 9

…ation Companv Limited v. Director of Income Tax : (2011) t ,t Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified 's I7 332 ITR 340 (Delhi), these appeals merit dismissal. In the said decision of this Court, the question of applicability of Section 9(1Xi) of the said Act had been considered in paragraphs 29 to 34 and this Court came to the conclusion that the said provision was not attracted in the case of the assessee. The said decision of this Court was rendered in respect…

Director of Income Tax vs. Asia Satellite Telecommunication Co Ltd

Appeals are dismissed

ITA - 1246 / 2011HC Delhi20 Dec 2011
Section 9

…aggrieved by the decision of the Tribunal. However, in view of the clear decision delivered by this Court in the case of the assessee itself in Asia Satellite Telecommunication Companv Limited v. Director of Income Tax : (2011) t ,t 2011:DHC:12034-DB 's I7 332 ITR 340 (Delhi), these appeals merit dismissal. In the said decision of this Court, the question of applicability of Section 9(1Xi) of the said Act had been considered in paragraphs 29 to 34 and this Court came to the conclusion that the said provision was not attracted in the case of the assessee. The said decision of this Court was rendered in respect…