DIT v. New Skies Satellite BV

382 ITR 114High Court2016#229 most cited

What is DIT v. New Skies Satellite BV authority for?

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

325

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

DIT v. New Skies Satellite BV · Section 9(1)(vi) · Section 90(2) · DTAA override · royalty definition · Finance Act 2012 amendment · tax treaty · international taxation · withholding tax · use of equipment · clarificatory amendment

Also reported as

68 Taxmann.com 8238 Taxmann 577

Sections most often in play

Section 9(1)(vi)Section 143(3)Section 144C(13)Section 195Section 270ASection 90(2)Section 1961Section 9(1)(vii)

Issues it is cited on

use of equipmentsection 9(l)(vi)section 9(1)(vi)section 9(l)section 195(2)clarificatory amendmentwithholding taxfees for included servicessection 90(2)royalty incomesection 9(1)tax treaty

Judgments citing DIT v. New Skies Satellite BV

RELIANCE JIO INFOCOMM USA INC.,TEXAS vs. DCIT (IT) 4 (1) (1), MUMBAI

In the result appeal filed by the assessee stands allowed

ITA 2991/MUM/2023[2020-21]Status: DisposedITAT Mumbai17 Apr 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Bijayananda Pruseth ()

Section 143(2)Section 143(3)Section 144C(5)Section 153Section 9(1)(vi)Section 9(1)(vii)

…e of The CIT v. Reliance Infocomm Ltd. (IT Appeal No. 1395 of 2016, dated 05.02.2019). The Hon'ble High Court in its aforesaid judgment had after referring to the judgments of the Hon'ble High Court of Delhi in the case of DIT v. New Skies Satellite BV [2016] 382 ITR 114/238 Taxman 577/68 taxmann.com 8 and CIT v. Siemens Aktiongesellschaft [2009] 310 ITR 320 (Bom)] had after deliberating on the amendment made available on the statute by the Explanation 6 to Sec. 9(1)(vi), observed that mere amendment in the I-T Act would not override the provisions of DTAA treaties. In the backdrop of our aforesaid observations,…

ITO (IT)- 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 7523/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Jan 2026AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2020-21

For Respondent: Mr. Ajit Kumar Jain
Section 195Section 9(1)Section 9(1)(vi)Section 971

…IT, Asia Satellite Telecommunications Co. Ltd. vs. DIT, Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), reported in (2011) 332 ITR 340 (Del.),. and DIT vs. New Skies DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). d in (2016) 382 ITR 114 (Del.)., as approved by , as approved by the Hon’ble Bombay High Court in Neo Sports Broadcast Pvt Ltd. Hon’ble Bombay High Court in Neo Sports Broadcast Pvt Ltd. Hon’ble Bombay High Court in Neo Sports Broadcast Pvt Ltd. vs. PCIT, in ITA No.1487 of 2018, vs. PCIT, in ITA No.1487 of 2018,., held that the transponde…

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

ITA 5257/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 Jan 2026AY 2019-20

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon'ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

In the result, all the appeals by the Revenue are dismissed

ITA 5256/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 Jan 2026AY 2019-20

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon’ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

ITA 5255/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 Jan 2026AY 2019-20

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon'ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD , MUMBAI

ITA 5254/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 Jan 2026AY 2019-20

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon'ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO IT 1.2.2, MUMBAI vs. BENNET COLEMAN & CO LTD, MUMBAI

ITA 5253/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon'ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO (IT) 1.2.2, MUMBAI vs. BENNET COLEMAN & CO LTD, MUMBAI

ITA 5252/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon'ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

ITA 5251/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon'ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

ITA 5250/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon'ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

ITA 5249/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon'ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

In the result, all the appeals by the Revenue are dismissed

ITA 5248/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon’ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO (IT) 1.2.2, MUMBAI vs. BENNET COLEMAN & CO LTD, MUMBAI

ITA 5247/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon'ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ITO (IT) 1.2.2, MUMBAI vs. BENNET COLEMAN & CO LTD, MUMBAI

ITA 5246/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…s. PCIT, in ITA No.1487 of 2018, in which reliance was placed on the decisions of the Hon'ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. DIT, reported in (2011) 332 ITR 340 (Del.), and DIT vs. New Skies Satellite BV, reported in (2016) 382 ITR 114 (Del.). Accordingly, the learned CIT(A) held that the payment made towards the use of the transponder facility is not in the nature of a Royalty and the assessee is not liable to deduct tax at source while making payments towards transponder service charges to Intelsat UK. In further appeal by the Revenue against the aforesaid decision dated 28.0…

ASIA SATELLITE TELECOMMUNICATIONS COMPANY LIMITED,HONG KONG vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INT TAX 1(1)(1), DELHI, CIVIC CENTRE, MINTO ROAD, NEW DELHI

In the result, appeal of the assessee for AY 2020-21 is partly allowed

ITA 2674/DEL/2023[2021-2022]Status: DisposedITAT Delhi19 Dec 2025AY 2021-2022

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2353 और 2674/धिल्ली/2023(नि.व. 2020-21 और 2021-22)

For Appellant: S/Shri Ajay Vohra, Sr. Advocate with Aditya Vohra & Tanmay Dhakras, AdvocatesFor Respondent: Shri M.S Nethrapal, CIT-DR
Section 143(3)Section 9(1)(vi)

…he provisions of section 9(1)(vi) of the Act were amended by the Finance Act, 2012 to nullify the aforesaid judgment rendered by the Hon’ble High Court in assessee’s case. Thereafter, the Hon’ble Delhi High Court in the case of DIT vs. New Skies Satellite BV, 382 ITR 114 considered the same issue and examined taxability of the fees under the provisions of DTAA. The Hon’ble High Court in the said case held that the amendment brought in by the Finance Act, 2012 which resulted in widening the scope of definition of royalty under the Act has no effect on the definition of ‘royalty’ as provided in DTAA. Hence, such re…

ASIA SATELLITE TELECOMMUNICATIONS COMPANY LIMITED,HONGKONG vs. ACIT CIRCLE INTL. TAXATION 1(1)(1), NEW DELHI

In the result, appeal of the assessee for AY 2020-21 is partly allowed

ITA 2353/DEL/2023[AY 2020-2021]Status: DisposedITAT Delhi19 Dec 2025

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2353 और 2674/धिल्ली/2023(नि.व. 2020-21 और 2021-22)

For Appellant: S/Shri Ajay Vohra, Sr. Advocate with Aditya Vohra & Tanmay Dhakras, AdvocatesFor Respondent: Shri M.S Nethrapal, CIT-DR
Section 143(3)Section 9(1)(vi)

…he provisions of section 9(1)(vi) of the Act were amended by the Finance Act, 2012 to nullify the aforesaid judgment rendered by the Hon’ble High Court in assessee’s case. Thereafter, the Hon’ble Delhi High Court in the case of DIT vs. New Skies Satellite BV, 382 ITR 114 considered the same issue and examined taxability of the fees under the provisions of DTAA. The Hon’ble High Court in the said case held that the amendment brought in by the Finance Act, 2012 which resulted in widening the scope of definition of royalty under the Act has no effect on the definition of ‘royalty’ as provided in DTAA. Hence, such re…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. CLIFFORD CHANCE PTE LTD.

The appeals are dismissed

ITA/354/2025HC Delhi04 Dec 2025

Bench: Us Is For The Assessment Year (Ay) 2020-21 & I.T.A. 353/2025 Is For Ay 2021-22.

For Appellant: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., MrFor Respondent: Mr. Ajay Vohra, Senior Advocate with Mr
Section 143(3)Section 144C(13)Section 260A

…Economic Presence through Explanation 2A to Section 9(1)(i) of the Act, unilateral amendments made in the Act cannot override the provisions of the DTAA. To buttress this argument, he has referred to the judgments in DIT v. New Skies Satellite BV, [2016] 382 ITR 114 (Del)- approved in Engineering Analysis Centre for Excellence (P) Ltd. (supra); and CIT v. Telstra Singapore Pte. Ltd., [2024] 467 ITR 302 (Del). 26. Mr. Vohra stated that as such, the question of law (B) also needs to be answered in the negative and in favour of the respondent. 27. He has prayed that the appeals be dismissed. ANALYSIS…

COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. CLIFFORD CHANCE PTE LTD.

The appeals are dismissed

ITA/353/2025HC Delhi04 Dec 2025

Bench: Us Is For The Assessment Year (Ay) 2020-21 & I.T.A. 353/2025 Is For Ay 2021-22.

For Appellant: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., MrFor Respondent: Mr. Ajay Vohra, Senior Advocate with Mr
Section 143(3)Section 144C(13)Section 260A

…Economic Presence through Explanation 2A to Section 9(1)(i) of the Act, unilateral amendments made in the Act cannot override the provisions of the DTAA. To buttress this argument, he has referred to the judgments in DIT v. New Skies Satellite BV, [2016] 382 ITR 114 (Del)- approved in Engineering Analysis Centre for Excellence (P) Ltd. (supra); and CIT v. Telstra Singapore Pte. Ltd., [2024] 467 ITR 302 (Del). 26. Mr. Vohra stated that as such, the question of law (B) also needs to be answered in the negative and in favour of the respondent. 27. He has prayed that the appeals be dismissed. ANALYSIS…

RAMESH JAISINGHANI,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -5(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 980/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 244ASection 50(2)(ec)Section 55(2)(aa)Section 55(2)(ac)Section 55(2)(as)Section 56(2)(ac)

…trospectively affect completed transactions. 22. The ld. counsel also referred to the decisions of the Hon‟ble Delhi High Court in CIT v. Ansal Landmark Township (P) Ltd. (2015) 377 ITR 635 (Del) and CIT v. New Skies Satellite 16 Ramesh Jaisinghani BV (2016) 382 ITR 114 (Del), wherein it was held that amendments which expand the scope of income or create new deeming fictions cannot be applied retrospectively in the absence of express legislative intent. Drawing analogy from these rulings, he urged that the amendment of 2024 introduced a new computation device which previously did not exist, and hence could apply…

ISAT AFRICA LIMITED FZC,UNITED ARAB EMIRATES vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the final assessment order passed by AO is set aside and the appeal of the assessee is accordingly allowed in above terms

ITA 832/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanisat Africa Limited Fzc Vs. The Deputy Commissioner Office No. 5 Pre-Fab, C Phase Ii, Of Income Tax Fujairah Free Zone Fujairah, Dubai, International Tax Circle- United Arab Emirates, Dubai - 2(2)(2) 999999 Mumbai, Maharashtra. Pan – Aagci8661Q (Appellant) (Respondent)

Section 143(3)Section 144C(5)Section 148Section 148ASection 195Section 201Section 9(1)Section 9(1)(vi)

…ee was taxable in India and the Assessee, therefore, had liability to deduct tax at source while making such payments. 4 The entire issue was examined in detail by the Delhi High Court in case of Director of Income Tax v/s. New Skies Satellite BV reported in 382 ITR 114. The High Court while dismissing the Revenue's itxa-1395-2016.odt appeal, in the context of the nature of amendments noted above, held and observed as under:- " The circumstances in this case could very well go to show that the amendment was no more than an exercise in undoing an interpretation of the court which removed income from data transmi…

Showing 1–20 of 325 · Page 1 of 17

...