DCIT v. Panamsat International System Inc.

103 TTJ 861Income Tax Appellate Tribunal2006#3441 most cited

What is DCIT v. Panamsat International System Inc. authority for?

For royalty payments to be taxable under Article 12.3(a) of the Indo-US DTAA, both the formula and the process must be secret, not just one or the other.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

DCIT v. Panamsat International System Inc. · Indo-US DTAA · Article 12.3(a) · royalty · secret formula · secret process · section 9(1)(vii)

Issues it is cited on

section 9(l)(vii)section 206asection 206aause of equipmentsection 9(l)section 9(l)(vi)section 44bbsection 44bsection 195(2)section 91section 194hsection 90(2)

Judgments citing DCIT v. Panamsat International System Inc.

ASST. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION)-4(3)(1), MUMBAI, MUMBAI vs. UNITED HOME ENTERTAINMENT PVT LTD., MUMBAI

ITA 1559/MUM/2025[2016-17]Status: DisposedITAT Mumbai27 May 2025AY 2016-17

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudhary

For Appellant: NONEFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 195(2)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI "I" BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Asst. Commissioner of Income Tax (International Taxation)-4(3)(1), Room No. 634, 6th Floor, Kautilya Bhavan, BKC, Mumbai-400051 PAN: AAACU6668D (Appellant) vs. United Home Entertainment Pvt. Ltd., 1st Floor, Building No. 14, Solitaire Corporate Park, Guruhargovindji Marg, Chakala Andheri (E), Mumbai-400093 (Respondent) For Assessee: NONE For Revenue : Shri Krishna Kumar, Sr.DR Date of Hearing : 14-05-2025 Date of Pronouncement: 27-05-2025 ORDER PER VIKRAM…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 111/IND/2015[2013-14 (Quarter 4)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…ii) were available on record. However, no arguments been advanced by the Department on this ground, it had to be presumed that the case was not sought to be covered under this provision.” 61. In the case of DCIT vs. PanAmSat International Systems Inc. (2006) 103 TTJ 861 (Del) the Tribunal has held as under:- “There is a ''process'' involved in the activity carried on by the assessee. There is a comma after the words "secret formula or process" in art. 12.3(a) of Indo-US DTAA which indicates that both the words "formula" and "process" are qualified by the Page 49 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 110/IND/2015[2013-14 (for first three quarter)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…ii) were available on record. However, no arguments been advanced by the Department on this ground, it had to be presumed that the case was not sought to be covered under this provision.” 61. In the case of DCIT vs. PanAmSat International Systems Inc. (2006) 103 TTJ 861 (Del) the Tribunal has held as under:- “There is a ''process'' involved in the activity carried on by the assessee. There is a comma after the words "secret formula or process" in art. 12.3(a) of Indo-US DTAA which indicates that both the words "formula" and "process" are qualified by the Page 49 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 109/IND/2015[2012-13]Status: DisposedITAT Indore01 Aug 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…ii) were available on record. However, no arguments been advanced by the Department on this ground, it had to be presumed that the case was not sought to be covered under this provision.” 61. In the case of DCIT vs. PanAmSat International Systems Inc. (2006) 103 TTJ 861 (Del) the Tribunal has held as under:- “There is a ''process'' involved in the activity carried on by the assessee. There is a comma after the words "secret formula or process" in art. 12.3(a) of Indo-US DTAA which indicates that both the words "formula" and "process" are qualified by the Page 49 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

ITA 265/IND/2018[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s Vodafone Idea Ltd. CIT (TDS), बनाम/ (Formerly M/s Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/s Vodafone Idea Ltd. DCIT/JCIT (TDS), बनाम/ (Formerly M/s Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Advoca…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

ITA 415/IND/2014[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s Vodafone Idea Ltd. CIT (TDS), बनाम/ (Formerly M/s Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/s Vodafone Idea Ltd. DCIT/JCIT (TDS), बनाम/ (Formerly M/s Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Advoca…

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 213/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2013-14
Section 143(3)

…d 2013-14 Page 39 of 85 includes bio-technical services as one of them, technical knowledge etc. has been made available to the appellant. In this connection, the appellant has relied on the ratio of ITAT Delhi in DCIT vs. PanAmSat International Systems Inc. 103 TTJ 861, wherein the ITAT has held as under: "What the MOU does is to give examples of areas or fields in which it is possible for the parties to agree to transfer technology. Communication through satellite or otherwise is one such area, given as example, in which transfer of technology is possible... The example given in the MOU cannot be understood…

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 954/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2012-13
Section 143(3)

…d 2013-14 Page 39 of 85 includes bio-technical services as one of them, technical knowledge etc. has been made available to the appellant. In this connection, the appellant has relied on the ratio of ITAT Delhi in DCIT vs. PanAmSat International Systems Inc. 103 TTJ 861, wherein the ITAT has held as under: "What the MOU does is to give examples of areas or fields in which it is possible for the parties to agree to transfer technology. Communication through satellite or otherwise is one such area, given as example, in which transfer of technology is possible... The example given in the MOU cannot be understood…

DCIT, NEW DELHI vs. M/S. NEW DELHI TELEVISION LTD., NEW DELHI

ITA 3996/DEL/2014[2008-09]Status: DisposedITAT Delhi16 Jun 2020AY 2008-09

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 14ASection 153Section 40Section 92C(2)

…g TDS on uplinking and transmission charges. The assessee in its reply dt. 11.03.2013 and 22.03.2013, submitted that the payment has been made to a foreign company and in view of the decision of Hon'ble ITAT Delhi, in DCIT v. PanAmSat International System Inc.103 TTJ 861 (Delhi), it is not obliged to deducts TDS. The relevant para of reply dt. 11.03.2013 and 22.03.2013 are reproduced as under: Relpy dated 11.3.2013 (filed on 22.03.2013) We have been show-caused as to why disallowance be not be made in respect of transmission and uplinking charges for the non-deduction of TDS u/s 40(1)(ia) paid to Intelsat? Please…

M/S. NEW DELHI TELEVISION LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 3865/DEL/2014[2008-09]Status: DisposedITAT Delhi16 Jun 2020AY 2008-09

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 14ASection 153Section 40Section 92C(2)

…g TDS on uplinking and transmission charges. The assessee in its reply dt. 11.03.2013 and 22.03.2013, submitted that the payment has been made to a foreign company and in view of the decision of Hon'ble ITAT Delhi, in DCIT v. PanAmSat International System Inc.103 TTJ 861 (Delhi), it is not obliged to deducts TDS. The relevant para of reply dt. 11.03.2013 and 22.03.2013 are reproduced as under: Relpy dated 11.3.2013 (filed on 22.03.2013) We have been show-caused as to why disallowance be not be made in respect of transmission and uplinking charges for the non-deduction of TDS u/s 40(1)(ia) paid to Intelsat? Please…

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 615/COCH/2010[09-Aug]Status: DisposedITAT Cochin25 Sept 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…technical services. It was also held that the fact that the service provider had installed the sophisticated technical equipment does not on that score make it provision for technical services. In the case of DCIT v. Panamsat International System Inc. [(2006) 103 TTJ 861 (ITAT-Delhi) the ITAT Delhi Benches has held that the payment of service fees by Broadcaster for use of transponder to transmit these signals and not for the use of any process does not amount to royalty and same cannot be considered and taxed as “fees for technical services”. Keeping in view of these judicial pronouncements sited supra and havin…

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 614/COCH/2010[007-08]Status: DisposedITAT Cochin25 Sept 2019

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…technical services. It was also held that the fact that the service provider had installed the sophisticated technical equipment does not on that score make it provision for technical services. In the case of DCIT v. Panamsat International System Inc. [(2006) 103 TTJ 861 (ITAT-Delhi) the ITAT Delhi Benches has held that the payment of service fees by Broadcaster for use of transponder to transmit these signals and not for the use of any process does not amount to royalty and same cannot be considered and taxed as “fees for technical services”. Keeping in view of these judicial pronouncements sited supra and havin…

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 613/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…technical services. It was also held that the fact that the service provider had installed the sophisticated technical equipment does not on that score make it provision for technical services. In the case of DCIT v. Panamsat International System Inc. [(2006) 103 TTJ 861 (ITAT-Delhi) the ITAT Delhi Benches has held that the payment of service fees by Broadcaster for use of transponder to transmit these signals and not for the use of any process does not amount to royalty and same cannot be considered and taxed as “fees for technical services”. Keeping in view of these judicial pronouncements sited supra and havin…

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 612/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…technical services. It was also held that the fact that the service provider had installed the sophisticated technical equipment does not on that score make it provision for technical services. In the case of DCIT v. Panamsat International System Inc. [(2006) 103 TTJ 861 (ITAT-Delhi) the ITAT Delhi Benches has held that the payment of service fees by Broadcaster for use of transponder to transmit these signals and not for the use of any process does not amount to royalty and same cannot be considered and taxed as “fees for technical services”. Keeping in view of these judicial pronouncements sited supra and havin…

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 611/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…technical services. It was also held that the fact that the service provider had installed the sophisticated technical equipment does not on that score make it provision for technical services. In the case of DCIT v. Panamsat International System Inc. [(2006) 103 TTJ 861 (ITAT-Delhi) the ITAT Delhi Benches has held that the payment of service fees by Broadcaster for use of transponder to transmit these signals and not for the use of any process does not amount to royalty and same cannot be considered and taxed as “fees for technical services”. Keeping in view of these judicial pronouncements sited supra and havin…

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 610/COCH/2010[2008-09]Status: DisposedITAT Cochin25 Sept 2019AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…technical services. It was also held that the fact that the service provider had installed the sophisticated technical equipment does not on that score make it provision for technical services. In the case of DCIT v. Panamsat International System Inc. [(2006) 103 TTJ 861 (ITAT-Delhi) the ITAT Delhi Benches has held that the payment of service fees by Broadcaster for use of transponder to transmit these signals and not for the use of any process does not amount to royalty and same cannot be considered and taxed as “fees for technical services”. Keeping in view of these judicial pronouncements sited supra and havin…

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 609/COCH/2010[2007-08]Status: DisposedITAT Cochin25 Sept 2019AY 2007-08

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…technical services. It was also held that the fact that the service provider had installed the sophisticated technical equipment does not on that score make it provision for technical services. In the case of DCIT v. Panamsat International System Inc. [(2006) 103 TTJ 861 (ITAT-Delhi) the ITAT Delhi Benches has held that the payment of service fees by Broadcaster for use of transponder to transmit these signals and not for the use of any process does not amount to royalty and same cannot be considered and taxed as “fees for technical services”. Keeping in view of these judicial pronouncements sited supra and havin…

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 608/COCH/2010[2006-07]Status: DisposedITAT Cochin25 Sept 2019AY 2006-07

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…technical services. It was also held that the fact that the service provider had installed the sophisticated technical equipment does not on that score make it provision for technical services. In the case of DCIT v. Panamsat International System Inc. [(2006) 103 TTJ 861 (ITAT-Delhi) the ITAT Delhi Benches has held that the payment of service fees by Broadcaster for use of transponder to transmit these signals and not for the use of any process does not amount to royalty and same cannot be considered and taxed as “fees for technical services”. Keeping in view of these judicial pronouncements sited supra and havin…

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 607/COCH/2010[2005-06]Status: DisposedITAT Cochin25 Sept 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…technical services. It was also held that the fact that the service provider had installed the sophisticated technical equipment does not on that score make it provision for technical services. In the case of DCIT v. Panamsat International System Inc. [(2006) 103 TTJ 861 (ITAT-Delhi) the ITAT Delhi Benches has held that the payment of service fees by Broadcaster for use of transponder to transmit these signals and not for the use of any process does not amount to royalty and same cannot be considered and taxed as “fees for technical services”. Keeping in view of these judicial pronouncements sited supra and havin…

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

ITA 606/COCH/2010[2004-05]Status: DisposedITAT Cochin25 Sept 2019AY 2004-05

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype John, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 194JSection 201Section 201(1)Section 271C

…technical services. It was also held that the fact that the service provider had installed the sophisticated technical equipment does not on that score make it provision for technical services. In the case of DCIT v. Panamsat International System Inc. [(2006) 103 TTJ 861 (ITAT-Delhi) the ITAT Delhi Benches has held that the payment of service fees by Broadcaster for use of transponder to transmit these signals and not for the use of any process does not amount to royalty and same cannot be considered and taxed as “fees for technical services”. Keeping in view of these judicial pronouncements sited supra and havin…

Showing 1–20 of 34 · Page 1 of 2

DCIT v. Panamsat International System Inc. (103 TTJ 861) — Cited in 34 Judgments | BharatTax