Dell International Services (P) Ltd. v. CIT Manu/APJ2002/

305 ITR 37High Court2008#2308 most cited

What is Dell International Services (P) Ltd. v. CIT Manu/APJ2002/ authority for?

Retrospective amendments to Section 9(1)(vi) of the Income-tax Act, introducing Explanations 5 and 6 regarding royalty income, do not automatically apply to Double Taxation Avoidance Agreements (DTAAs) if the DTAAs themselves have not been correspondingly amended.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

Dell International Services (P) Ltd. v. CIT · 305 ITR 37 · Section 9(1)(vi) · Retrospective amendment · Royalty income · DTAA override · Domestic law vs DTAA · Finance Act 2002 Explanation 5 · 6 · Withholding tax · Authority for Advance Rulings

Sections most often in play

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 244ASection 270A

Issues it is cited on

section 9(l)(vii)use of equipmentsection 206asection 206aasection 9(l)section 9(l)(vi)section 44bbsection 44bsection 195(2)section 9(1)(vi)section 91withholding tax

Judgments citing Dell International Services (P) Ltd. v. CIT Manu/APJ2002/

CRITEO SINGAPORE PTE. LTD.,SINGAPORE vs. ACIT CIRICLE 1(2)(1) INTERNATIONAL TAXATION, NEW DELHI

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

ITA 2122/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Vijay B. Vasanta, CIT- DR
Section 139(1)Section 143(3)Section 244ASection 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2122/DEL/2023[A.Y. 2020-21]) CRITEO Singapore Pte. Ltd Vs. The A.C.I.T 138, Market Street, #34-01/02 Circle – 1(2)(1) Singapore New Delhi PAN – AAFCC 9817 M (Applicant) (Respondent) Assessee By : Shri S.K. Aggarwal, CA Shri Sarthak Bhandula, CA Department By : Shri Vijay B. Vasanta, CIT- DR Date of Hearing : 18.09.2024 Date of Pronouncement : 18.12.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred agai…

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)

…alty income in the hands of C&W UK."-Dell International Page 50 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-13, 2013-14 & 2013-14 M/s Idea Cellular Ltd., Indore. Services India (P) Ltd., In re(2008) 218 CTR (AAR) 209 : (2008) 10 DTR (AAR) 249 : (2008) 305 ITR 37 (AAR) followed.” 62.1 Applying the proposition laid down in the case laws to the facts of the case, we have to hold that the payment in question is not ‘Royalty’ as contemplated under the DTAAs. 62.2 Now the question is whether there would be any change in this position subsequent to the retrospective amendments brought out by the Finance Act, 20…

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)

…alty income in the hands of C&W UK."-Dell International Page 50 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-13, 2013-14 & 2013-14 M/s Idea Cellular Ltd., Indore. Services India (P) Ltd., In re(2008) 218 CTR (AAR) 209 : (2008) 10 DTR (AAR) 249 : (2008) 305 ITR 37 (AAR) followed.” 62.1 Applying the proposition laid down in the case laws to the facts of the case, we have to hold that the payment in question is not ‘Royalty’ as contemplated under the DTAAs. 62.2 Now the question is whether there would be any change in this position subsequent to the retrospective amendments brought out by the Finance Act, 20…

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)

…alty income in the hands of C&W UK."-Dell International Page 50 of 55 [[[ ITA No. 109 to 111/Ind/2023 – AYs 2012-13, 2013-14 & 2013-14 M/s Idea Cellular Ltd., Indore. Services India (P) Ltd., In re(2008) 218 CTR (AAR) 209 : (2008) 10 DTR (AAR) 249 : (2008) 305 ITR 37 (AAR) followed.” 62.1 Applying the proposition laid down in the case laws to the facts of the case, we have to hold that the payment in question is not ‘Royalty’ as contemplated under the DTAAs. 62.2 Now the question is whether there would be any change in this position subsequent to the retrospective amendments brought out by the Finance Act, 20…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/334/2022HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ly Signed By:KAMLESH KUMAR Signing Date:24.07.2024 19:47:53 Signature Not Verified ITA 334/2022 & connected matters Page 25 of 149 decision reported in Dell International Services India (P.) Ltd., In re (2008) 305 ITR 37 (AAR), a decision strongly relied on by the appellant in support of its contention that the payment to the assessee herein is not "royalty". The applicant-company before the Authority for Advance Rulings was Dell International Services (India) P. Ltd. engaged in the business of providing call centre, data processing and information technology…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/206/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ly Signed By:KAMLESH KUMAR Signing Date:24.07.2024 19:47:53 Signature Not Verified ITA 334/2022 & connected matters Page 25 of 149 decision reported in Dell International Services India (P.) Ltd., In re (2008) 305 ITR 37 (AAR), a decision strongly relied on by the appellant in support of its contention that the payment to the assessee herein is not "royalty". The applicant-company before the Authority for Advance Rulings was Dell International Services (India) P. Ltd. engaged in the business of providing call centre, data processing and information technology…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/61/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ly Signed By:KAMLESH KUMAR Signing Date:24.07.2024 19:47:53 Signature Not Verified ITA 334/2022 & connected matters Page 25 of 149 decision reported in Dell International Services India (P.) Ltd., In re (2008) 305 ITR 37 (AAR), a decision strongly relied on by the appellant in support of its contention that the payment to the assessee herein is not "royalty". The applicant-company before the Authority for Advance Rulings was Dell International Services (India) P. Ltd. engaged in the business of providing call centre, data processing and information technology…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/55/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ly Signed By:KAMLESH KUMAR Signing Date:24.07.2024 19:47:53 Signature Not Verified ITA 334/2022 & connected matters Page 25 of 149 decision reported in Dell International Services India (P.) Ltd., In re (2008) 305 ITR 37 (AAR), a decision strongly relied on by the appellant in support of its contention that the payment to the assessee herein is not "royalty". The applicant-company before the Authority for Advance Rulings was Dell International Services (India) P. Ltd. engaged in the business of providing call centre, data processing and information technology…

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

…me in the hands of C&W UK."-Dell International Services India (P) Ltd., In re(2008) 218 CTR Page 58 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) (AAR) 209 : (2008) 10 DTR (AAR) 249 : (2008) 305 ITR 37 (AAR) followed.” 62.1 Applying the proposition laid down in the case laws to the facts of the case, we have to hold that the payment in question is not ‘Royalty’ as contemplated under the DTAAs. 62.2 Now the question is whether there would be any change in this position subsequent to the retrospective amendments brought out by the Finance Act, 2…

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

…me in the hands of C&W UK."-Dell International Services India (P) Ltd., In re(2008) 218 CTR Page 58 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) (AAR) 209 : (2008) 10 DTR (AAR) 249 : (2008) 305 ITR 37 (AAR) followed.” 62.1 Applying the proposition laid down in the case laws to the facts of the case, we have to hold that the payment in question is not ‘Royalty’ as contemplated under the DTAAs. 62.2 Now the question is whether there would be any change in this position subsequent to the retrospective amendments brought out by the Finance Act, 2…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2), INTERNATIONAL TAXATION, BENGALURU, BENGALURU vs. ORANGE (FORMERLY KNOWN AS FRANCE TELECOM)), FRANCE

In the result, the appeal filed by the revenue stands dismissed

ITA 711/BANG/2023[2011-12]Status: DisposedITAT Bangalore22 Dec 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A No. 711/Bang/2023 Assessment Year : 2011-12 M/S. Orange The Deputy (Formerly Known As Commissioner Of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. Pan: Aacco8859J Appellant Respondent Assessee By : None Revenue By : Shri D.S. Karthik, Jcit (Dr)

For Appellant: NoneFor Respondent: Shri D.S. Karthik, JCIT (DR)
Section 14Section 147Section 148Section 201Section 9

…2009] 182 Taxman 76/315 ITR 72 (New-Delhi) • Decision of AAR in case of ISRO Satellite Centre [ISAC] In re [2008] 175 Taxman 97/307 ITR 59 (New Delhi) • Decision of AAR in case of Dell International Services India (P.) Ltd. In re. [2008] 172 Taxman 418/[2009] 305 ITR 37 (New Delhi). 5.2.11 The above decisions, lay down that, in order to satisfy 'use or right to use', the control and possession of right, property or information should be with payer. Page 14 of 27 IT(IT)A No. 711/Bang/2023 5.2.12 In the decision of Authority For Advance Ruling, in case of Cable & Wireless Networks India (P.) Ltd., In re (supra), a…

ACIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), NEW DELHI vs. SABRE DECISION TECHNOLOGIES INTERNATIONAL LLC, USA

In the result, the appeal of the revenue is dismissed

ITA 7354/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 234ASection 44DSection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 7354/Del/2017: Asstt. Year: 2013-14 ACIT, Vs Sabre Decision Technologies International Taxation, International LLC, 3150, Sabre Circle-3(1)(2),New Delhi Drive, South Lake, Texas, USA (APPELLANT) (RESPONDENT) PAN No. AAOCS8327B CO. No. 54/Del/2021 (In ITA No. 7354/Del/2017: Asstt. Year: 2013-14) Sabre Decision Technologies Vs ACIT, International LLC, 3150, Sabre International Taxation, Drive, South Lake, Texas, USA Circle-3(1)(2), New Delhi (APPELLANT) (RESPONDENT)…

SABRE DECISION TECHNOLOGIES INTERNATIONAL LLC,NEW DELHI vs. ACIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 5782/DEL/2017[2014-15]Status: DisposedITAT Delhi03 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 234ASection 44DSection 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 7354/Del/2017: Asstt. Year: 2013-14 ACIT, Vs Sabre Decision Technologies International Taxation, International LLC, 3150, Sabre Circle-3(1)(2),New Delhi Drive, South Lake, Texas, USA (APPELLANT) (RESPONDENT) PAN No. AAOCS8327B CO. No. 54/Del/2021 (In ITA No. 7354/Del/2017: Asstt. Year: 2013-14) Sabre Decision Technologies Vs ACIT, International LLC, 3150, Sabre International Taxation, Drive, South Lake, Texas, USA Circle-3(1)(2), New Delhi (APPELLANT) (RESPONDENT)…

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…hority for Advance Rulings (AAR) in the following decisions, held that, connectivity charges paid for use of telecom bandwidth would not be characterized as 'royalty' under the Act and the DTAA—  Decision of AAR in case of Dell International Services India - 305 ITR 37  Decision of AAR in case of ISRO Satellite Centre vs DIT - 307 1TR 59  Decision of AAR in case of Cable and Wireless Networks India (P) Ltd vs DIT - 315 1TR 72 Page 14 IT(IT)A Nos. 1344 & 1345/Bang/2019 9. It was submitted that, the AAR in Dell International Services (supra) propounded the following principles in this regard-  The provision of…

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…hority for Advance Rulings (AAR) in the following decisions, held that, connectivity charges paid for use of telecom bandwidth would not be characterized as 'royalty' under the Act and the DTAA—  Decision of AAR in case of Dell International Services India - 305 ITR 37  Decision of AAR in case of ISRO Satellite Centre vs DIT - 307 1TR 59  Decision of AAR in case of Cable and Wireless Networks India (P) Ltd vs DIT - 315 1TR 72 Page 14 IT(IT)A Nos. 1344 & 1345/Bang/2019 9. It was submitted that, the AAR in Dell International Services (supra) propounded the following principles in this regard-  The provision of…

VODAFONE IDEA LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1919/HYD/2019[2010-11]Status: DisposedITAT Hyderabad05 May 2022AY 2010-11

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ephony as a service and this includes inbound and outbound roaming service both to and from national and international destinations. 3.5.12. Reliance is also placed on the Advance Ruling in the case of Dell International Services India (P.) Ltd., In Re(2008) (305 ITR 37). This decision seems to suggest that the user of any equipment should have some right over the equipment and further that there should be some dedicated machinery or equipment instead of a common infrastructure which can be used by various operators to provide services. It was also observed that there should be a right to exclusive possession or…

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1918/HYD/2019[2009-10]Status: DisposedITAT Hyderabad05 May 2022AY 2009-10

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ephony as a service and this includes inbound and outbound roaming service both to and from national and international destinations. 3.5.12. Reliance is also placed on the Advance Ruling in the case of Dell International Services India (P.) Ltd., In Re(2008) (305 ITR 37). This decision seems to suggest that the user of any equipment should have some right over the equipment and further that there should be some dedicated machinery or equipment instead of a common infrastructure which can be used by various operators to provide services. It was also observed that there should be a right to exclusive possession or…

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1917/HYD/2019[2008-09]Status: DisposedITAT Hyderabad05 May 2022AY 2008-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ephony as a service and this includes inbound and outbound roaming service both to and from national and international destinations. 3.5.12. Reliance is also placed on the Advance Ruling in the case of Dell International Services India (P.) Ltd., In Re(2008) (305 ITR 37). This decision seems to suggest that the user of any equipment should have some right over the equipment and further that there should be some dedicated machinery or equipment instead of a common infrastructure which can be used by various operators to provide services. It was also observed that there should be a right to exclusive possession or…

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1916/HYD/2019[2007-08]Status: DisposedITAT Hyderabad05 May 2022AY 2007-08

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ephony as a service and this includes inbound and outbound roaming service both to and from national and international destinations. 3.5.12. Reliance is also placed on the Advance Ruling in the case of Dell International Services India (P.) Ltd., In Re(2008) (305 ITR 37). This decision seems to suggest that the user of any equipment should have some right over the equipment and further that there should be some dedicated machinery or equipment instead of a common infrastructure which can be used by various operators to provide services. It was also observed that there should be a right to exclusive possession or…

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1915/HYD/2019[2006-07]Status: DisposedITAT Hyderabad05 May 2022AY 2006-07

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ephony as a service and this includes inbound and outbound roaming service both to and from national and international destinations. 3.5.12. Reliance is also placed on the Advance Ruling in the case of Dell International Services India (P.) Ltd., In Re(2008) (305 ITR 37). This decision seems to suggest that the user of any equipment should have some right over the equipment and further that there should be some dedicated machinery or equipment instead of a common infrastructure which can be used by various operators to provide services. It was also observed that there should be a right to exclusive possession or…

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