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

Kddi Corporation, Japan vs. Deputy Commissioner of Income-Tax (International Taxation), Circle 2(1), Bangalore, Karnataka, Japan

ITA 102/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 Apr 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 Page 1 of 32 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

Kddi Corporation, Japan vs. Deputy Commissioner of Income-Tax (International Taxation), Circle 2(1), Bangalore, Karnataka

ITA 101/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 Apr 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…Page 1 of 32 S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

Kddi Corporation, Japan vs. Deputy Commissioner of Income-Tax (International Taxation), Circle 2(1), Bangalore, Karnataka

ITA 100/BANG/2024[2013-14]Status: DisposedITAT Bangalore15 Apr 2024AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…Page 1 of 32 S.P. Nos. 7 to 9/Bang/2024 & IT(IT)A Nos. 100 to 102/Bang/2024 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER S.P. Nos. 7 to 9/Bang/2024 (in IT(IT)A Nos. 100 to 102/Bang/2024) & IT(IT)A Nos. 100 to 102/Bang/2024 Assessment Years : 2013-14 to 2015-16 M/s. KDDI Corporation, Japan 2-3-2, NishiShinjuku, Shinjuku-Ku, Tokyo, Japan 1638003 PAN: AAICK5961D APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Arjit Prasad, Sr. Adv…

The Dy. DIT (It) 1(2), Mumbai vs. Atl Media Limited (As A Successor to Expand Fast Holdings Ltd.), Mumbai

In the result, appeal of Revenue is dismissed

ITA 3880/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004
For Appellant: Shri Niraj Sheth, Advocate with Shri Jai BhansaliFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (Α.Υ. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (Α.Υ. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. ....... अपीलार्थी / Appellant बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT…

Atl Media Limited (As A Successor to Expand Fast Holdings Ltd.), Mumbai vs. The ITO (It) 3(1), Mumbai

ITA 3149/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (Α.Υ. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (Α.Υ. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT(IT)-1(1)(2), Mumbai Room No.5…

ADIT (I.T) - 1(2), Mumbai vs. Atl Media Limited (As A Successor to Expand Fast Holdings Ltd.), Mumbai

ITA 4631/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (Α.Υ. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (Α.Υ. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. ....... अपीलार्थी/Appellant बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT(I…

Atl Media Limited (As A Successor to Expand Fast Holdings Ltd.), Mumbai vs. DDIT (I.T.) - 1(2), Mumbai

ITA 4479/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (A.Y. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (A.Y. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT(IT)-1(1)(2), Mumbai Room No.5…

The Commissioner of Income Tax - International Taxation -1 vs. Ariba Inc

ITA - 735 / 2023HC Delhi11 Dec 2023

…in India/fixed place PE or India?” 9. Prima facie, insofar as the proposed question no.(i) is concerned, it appears to be covered by the following judgments of the coordinate bench of this court : (i) Asia Satellite Telecommunications Co. Ltd. v. DIT, 332 ITR 340 (Delhi HC). (ii) Director of Income-tax v. New Skies Satellite, BY (2016) 382 ITR 114 (Del HC). (iii) Yahoo India (P.) Ltd. v. DCIT, 140 TTI 195 (Mumbai). ITA 732/2023 & connected appeals page 4 of 5 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scan…

The Commissioner of Income Tax - International Taxation -1 vs. Ariba Inc

ITA - 733 / 2023HC Delhi11 Dec 2023

…in India/fixed place PE or India?” 9. Prima facie, insofar as the proposed question no.(i) is concerned, it appears to be covered by the following judgments of the coordinate bench of this court : (i) Asia Satellite Telecommunications Co. Ltd. v. DIT, 332 ITR 340 (Delhi HC). (ii) Director of Income-tax v. New Skies Satellite, BY (2016) 382 ITR 114 (Del HC). (iii) Yahoo India (P.) Ltd. v. DCIT, 140 TTI 195 (Mumbai). ITA 732/2023 & connected appeals page 4 of 5 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scan…

The Commissioner of Income Tax - International Taxation -1 vs. Ariba Inc

ITA - 736 / 2023HC Delhi11 Dec 2023

…in India/fixed place PE or India?” 9. Prima facie, insofar as the proposed question no.(i) is concerned, it appears to be covered by the following judgments of the coordinate bench of this court : (i) Asia Satellite Telecommunications Co. Ltd. v. DIT, 332 ITR 340 (Delhi HC). (ii) Director of Income-tax v. New Skies Satellite, BY (2016) 382 ITR 114 (Del HC). (iii) Yahoo India (P.) Ltd. v. DCIT, 140 TTI 195 (Mumbai). ITA 732/2023 & connected appeals page 4 of 5 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scan…

The Commissioner of Income Tax - International Taxation -1 vs. Ariba Inc

ITA - 746 / 2023HC Delhi11 Dec 2023

…in India/fixed place PE or India?” 9. Prima facie, insofar as the proposed question no.(i) is concerned, it appears to be covered by the following judgments of the coordinate bench of this court : (i) Asia Satellite Telecommunications Co. Ltd. v. DIT, 332 ITR 340 (Delhi HC). (ii) Director of Income-tax v. New Skies Satellite, BY (2016) 382 ITR 114 (Del HC). (iii) Yahoo India (P.) Ltd. v. DCIT, 140 TTI 195 (Mumbai). ITA 732/2023 & connected appeals page 4 of 5 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scan…

The Commissioner of Income Tax - International Taxation -1 vs. Ariba Inc

ITA - 732 / 2023HC Delhi11 Dec 2023

…in India/fixed place PE or India?” 9. Prima facie, insofar as the proposed question no.(i) is concerned, it appears to be covered by the following judgments of the coordinate bench of this court : (i) Asia Satellite Telecommunications Co. Ltd. v. DIT, 332 ITR 340 (Delhi HC). (ii) Director of Income-tax v. New Skies Satellite, BY (2016) 382 ITR 114 (Del HC). (iii) Yahoo India (P.) Ltd. v. DCIT, 140 TTI 195 (Mumbai). ITA 732/2023 & connected appeals page 4 of 5 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scan…

The Commissioner of Income Tax - International Taxation -1 vs. Ariba Inc

ITA - 734 / 2023HC Delhi11 Dec 2023

…in India/fixed place PE or India?” 9. Prima facie, insofar as the proposed question no.(i) is concerned, it appears to be covered by the following judgments of the coordinate bench of this court : (i) Asia Satellite Telecommunications Co. Ltd. v. DIT, 332 ITR 340 (Delhi HC). (ii) Director of Income-tax v. New Skies Satellite, BY (2016) 382 ITR 114 (Del HC). (iii) Yahoo India (P.) Ltd. v. DCIT, 140 TTI 195 (Mumbai). ITA 732/2023 & connected appeals page 4 of 5 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scan…

The Commissioner of Income Tax - International Taxation -1 vs. Ariba Inc

ITA - 744 / 2023HC Delhi11 Dec 2023

…in India/fixed place PE or India?” 9. Prima facie, insofar as the proposed question no.(i) is concerned, it appears to be covered by the following judgments of the coordinate bench of this court : (i) Asia Satellite Telecommunications Co. Ltd. v. DIT, 332 ITR 340 (Delhi HC). (ii) Director of Income-tax v. New Skies Satellite, BY (2016) 382 ITR 114 (Del HC). (iii) Yahoo India (P.) Ltd. v. DCIT, 140 TTI 195 (Mumbai). ITA 732/2023 & connected appeals page 4 of 5 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scan…

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

ITA 1814/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Dec 2023AY 2009-10

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 143(3)

…ed in India. The Ld.AR further submitted that the location of the viewers does not constitute a source of income in India and in this regard, relied on the decision of the Hon’ble Delhi High Court in the case of Asia Satellite Telecommunications Co Ltd vs DIT 332 ITR 340 (Del). The Ld.AR also submitted that in the case of intangible asset, the situs of the intangible asset is to be determined based on the location of the owner of such intangible asset. The 18 ITA 1813 & 1814/Mum/2014 Star Television Entertainment Ltd & Star Asian Region FZ LLP Ld.AR in this regard further submitted that the Hon’ble Delhi High Co…

Star Asia Region Fz Llc, Mumbai vs. DDIT (It) 2(1), Mumbai

ITA 1813/MUM/2014[2009-10]Status: DisposedITAT Mumbai08 Dec 2023AY 2009-10

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 143(3)

…ed in India. The Ld.AR further submitted that the location of the viewers does not constitute a source of income in India and in this regard, relied on the decision of the Hon’ble Delhi High Court in the case of Asia Satellite Telecommunications Co Ltd vs DIT 332 ITR 340 (Del). The Ld.AR also submitted that in the case of intangible asset, the situs of the intangible asset is to be determined based on the location of the owner of such intangible asset. The 18 ITA 1813 & 1814/Mum/2014 Star Television Entertainment Ltd & Star Asian Region FZ LLP Ld.AR in this regard further submitted that the Hon’ble Delhi High Co…

Inmarsat Solutions Bv, Mumbai vs. ACIT Range 2(1)(1) International Taxation, New Delhi

In the result, appeals are partly allowed

ITA 731/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions BV, Vs. ACIT, Mumbai, Circle- Intl. Tax. 2(1)(1), 14th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra PAN :AACCI9974L (Appellant) (Respondent) Assessee by Ms. Arti Sathe, Advocate Ms. Asaavari Kadam, Advocate Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 26.10.2023 Date of pronouncement 26.10.2023 ORDER Captioned appeals have been filed by the…

Inmarsat Solutions Bv, Mumbai vs. ACIT, Circle Int. Tax. 2(1) (1), New Delhi

In the result, appeals are partly allowed

ITA 1883/DEL/2022[2019-20]Status: DisposedITAT Delhi26 Oct 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions BV, Vs. ACIT, Mumbai, Circle- Intl. Tax. 2(1)(1), 14th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra PAN :AACCI9974L (Appellant) (Respondent) Assessee by Ms. Arti Sathe, Advocate Ms. Asaavari Kadam, Advocate Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 26.10.2023 Date of pronouncement 26.10.2023 ORDER Captioned appeals have been filed by the…

Inmarsat Solutions Bv, Maharashtra vs. ACIT (International Taxation) Circle 2(1)(1)-Delhi, Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 1717/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Oct 2023AY 2018-19

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Aarti Sathe, &
Section 143(3)Section 144CSection 144C(13)Section 9(1)(vi)

…for various assessment years right from 2001- 02 to 2018-19 wherein the Tribunal following the decisions of the Hon’ble Delhi High Court in the case of DIT Vs. New Skies Satellite [(2016) 382 ITR 114 (Del)] and Asia Satellite Communication Co. Ltd. BV [(2011) 332 ITR 340 (Del)] held that the amounts received by the assessee company from providing satellite telecommunication services are not in the nature of royalty as per India UK DTAA. The ld. Counsel submits that the orders of the co-ordinate bench decision of the Mumbai Bench in the case of group company are placed at page Nos. 1 to 243 of the paper book. The…

M/S. Telecom Italia Sparkle Singapore Pte. Limited, Singapore vs. The Deputy Commissioner of Income Tax, International Taxation- Circle 2(1), Bangalore

In the result, all the three appeals filed by assessee stands partly allowed

ITA 580/BANG/2020[2010-11]Status: DisposedITAT Bangalore31 Aug 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 To 2010-11 M/S. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner Of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. Pan: Aagct6780P Appellant Respondent & It(It)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/S. Ti Sparkle The Deputy Singapore Pte. Ltd., Commissioner Of 23-01, Suntec Tower Income Tax, Four, (International 6 Temasek Boulevard, Taxation), Singapore – 038986 Circle – 2(2), Vs. Pan: Aagct6780P Bangalore. Appellant Respondent

For Appellant: Shri Nitesh Joshi, CAFor Respondent: Shri Nischal .B, Addl. CIT (DR)
Section 148Section 195Section 201(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 to 2010-11 M/s. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. PAN: AAGCT6780P APPELLANT RESPONDENT & IT(IT)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/s. TI Sparkle The Deputy Singapore Pte. Ltd., Commissioner of 23-01, Suntec Tower Income Tax, Four,…