Asia Satellite Telecommunications Company Limited v. DIT (Delhi High Court)

382 ITR 1High Court2016#13051 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Issues it is cited on

section 9(2)copyrighted article section 90(2)section 9(1)(vi)computer software section 40(a)(i)tax treaty permanent establishment section 90 section 9(1)interest under section 234a section 40(a)

Judgments citing Asia Satellite Telecommunications Company Limited v. DIT (Delhi High Court)

INMARSAT SOLUTIONS BV,NETHERLANDS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTL. TAX. 2(1)(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR

Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

…on in facts, law Inmarsat Solutions B. V. and the issue which was posed before different forums for consideration and find that it has been consistently held relying upon the decisions of the Hon'ble Delhi High Court in the cases of New Skies Satellite(2016) 382 ITR 1, DIT vs. Nokia Networks OY (2013) 358 ITR 259 and Asia Satellite Communications Co. Ltd. (supra) in the decisions of Alcatel-Lucent USA Inc. dated 25.04.2007 in ITA Nos. 7299 & 7300/ Mum/2010 for A.Y. 2005- 06 and 2007-08, DDIT vs. Shell 9 Inmarsat Global Ltd. ITA No. 8544/M/2010 & 5 ors. Information Technology International BV dated 15.03.2017 in…

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)

…onsideration the distinction in facts, law and the issue which was posed before different forums for consideration and find that it has been consistently held relying upon the decisions of the Hon'ble Delhi High Court in the cases of New Skies Satellite(2016) 382 ITR 1, DIT vs. Nokia Networks OY (2013) 358 ITR 259 and Asia Satellite Communications Co. Ltd. (supra) in the decisions of Alcatel-Lucent USA Inc. dated 25.04.2007 in ITA Nos. 7299 & 7300/ Mum/2010 for A.Y. 2005-06 and 2007-08, DDIT vs. Shell 9 Inmarsat Global Ltd. ITA No. 8544/M/2010 & 5 ors. Information Technology International BV dated 15.03.2017 in I…

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

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

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)

…n assessee’s group cases in the case of Inmarsat Global Limited Vs. CIT 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 o…

IMMARSAT GLOBAL LTD.,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose and ground raised by the assessee are allowed for statistical purpose

ITA 626/MUM/2022[2018-19]Status: HeardITAT Mumbai22 Aug 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleinmarsat Global Limited V. Dcit (It) – 2(2)(1) Ernst & Young Llp Room No. 1722, 17Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (W), Mumbai – 400028 Pan: Aaaci6098K (Appellant) (Respondent) Assessee By : Ms. Aarati Sathe Department By : Ms. Bharati Singh

For Appellant: Ms. Aarati SatheFor Respondent: Ms. Bharati Singh

Section 143(2)Section 144C(5)

…urable decisions) available on the said issue: Favourable decisions:  ISRO Satellite Centre, In re (307 ITR 59) (2008) (AAR)  Asia Satellite Telecommunications Company Limited vs DIT (Delhi High Court) 332 ITR 340  DIT & Ors v. New Skies Satellite BV & Ors 382 ITR 1 (Delhi High Court)  Alcatel Lucent USA Inc. (ITA Nos. 7299 and 7300/mum/2010) 5 Inmarsat Global Limited  DDIT vs Shell Information Technology International BV (ITA No. 5051/Mum/2009)  Taj Tv Limited vs ADIT (IT) Range-2 (162 ITD 674) Unfavorable decisions:  . Verizon Communications Singapore Pte Ltd. vs Income tax Officer 361 ITR 575 (Madras H…

IMMARSAT GLOBAL LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION) RANGE-2(2)(1), MUMBAI

In the result, the appeal is allowed

ITA 1031/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 May 2022AY 2017-18

Section 143(3)Section 9(1)(vi)

…onsideration the distinction in facts, law and the issue which was posed before different forums for consideration and find that it has been consistently held relying upon the decisions of the Hon'ble Delhi High Court in the cases of New Skies Satellite(2016) 382 ITR 1, DIT vs. Nokia Networks OY (2013) 358 ITR 259 and Asia Satellite Communications Co. Ltd. (supra) in the decisions of Alcatel-Lucent USA Inc. dated 25.04.2007 in ITA Nos. 7299 & 7300/ Mum/2010 for A.Y. 2005-06 and 2007-08, DDIT vs. Shell Information Technology International BV dated 15.03.2017 in ITA No. 5051/Mum/ 2009 & Others for A.Y. 2006-07 to 2…

INMARSAT GLOBAL LTD.,MUMBAI vs. DY CIT (IT)-2(1)92), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 7485/MUM/2019[2016-17]Status: DisposedITAT Mumbai24 Mar 2021AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shree Manoj Kumar Aggarwalinmarsat Global Ltd., Vs. Dy. Cit(It)-2(1)(2) Ernst & Young Llp, R.No.1612, 17Th Floor, 14Th Floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci6098K Appellant .. Respondent

For Appellant: Ms. Aarati Sathe, ARFor Respondent: Shri Vijay Kumar

Section 143(2)Section 143(3)Section 234BSection 271Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHREE MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Inmarsat Global Ltd., Vs. Dy. CIT(IT)-2(1)(2) Ernst & Young LLP, R.No.1612, 17th Floor, 14th floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACI6098K Appellant .. Respondent Appellant by : Ms. Aarati Sathe, AR Respondent by : Shri Vijay Kumar Subramaniayn, Sr.DR Date of Hearing 11.03.2021 Date of Pronouncement 24.03.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM:…

INMARSAT GLOBAL LIMITED,MUMBAI vs. DCIT (IT) CIRCLE 2(2)(1), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 7025/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Oct 2020AY 2015-16

Bench: Shri Pramod Kumar & Shri Ravish Soodinmarsat Global Limited Deputy Commissioner Of Income C/O Srbc & Associates Llp, Tax (International Taxation) 14Th Floor, The Ruby, Circle 2(2)(1), 17Th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 Pan – Aaaci6098K (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari, D.R

Section 143(3)Section 253Section 9(1)(vi)

…onsideration the distinction in facts, law and the issue which was posed before different forums for consideration and find that it has been consistently held relying upon the decisions of the Hon'ble Delhi High Court in the cases of New Skies Satellite(2016) 382 ITR 1, DIT vs. Nokia Networks OY (2013) 358 ITR 259 and Asia Satellite Communications Co. Ltd. (supra) in the decisions of Alcatel-Lucent USA Inc. dated 25.04.2007 in ITA Nos. 7299 & 7300/ Mum/2010 for A.Y. 2005-06 and 2007-08, DDIT vs. Shell Information Technology International BV dated 15.03.2017 in ITA No. 5051/Mum/ 2009 & Others for A.Y. 2006-07 to 2…