DIT v. New Skies Satellite BV

382 ITR 114High Court2016#237 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 369,743 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

Giesecke & Devrient (India) Pvt. Ltd., Gurgaon vs. Addl. CIT, Special Range- 04, New Delhi

In the result, appeal of the assessee in ITA No

ITA 7075/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Oct 2020AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] Giesecke & Devrient [India] Pvt Ltd Vs. The Addl. C.I.T Corporate Office, Plot No. 57, Special Range -04 Sector 44, Gurgaon New Delhi Pan: Aabcg 4223 D [Appellant] [Respondent]

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Shri Surendra Pal, CIT-DR
Section 143(3)Section 40a

…sident. However, a rider is also put that if the resident is beneficial owner of the dividend, the tax so charged shall not exceed 10% of the gross amount of the dividend. 70. The Hon'ble Jurisdictional High Court at Delhi in the case of New Skies Satellites 382 ITR 114 had an occasion to consider the amendment to the Act vis a vis the international treaty and the Hon'ble High Court held as under: “41. This Court is of the view that no amendment to the Act, whether retrospective or prospective can be read in a manner so as to extend in operation to the terms of an international treaty. In other words, a clarifi…

Trimble Solutions Corporation, Mumbai vs. DCIT(It)-4(1)(2), Mumbai

In the result, the appeal is party allowed

ITA 6483/MUM/2017[2012-13]Status: DisposedITAT Mumbai07 Oct 2020AY 2012-13

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2012-13

For Appellant: Mr. Divesh Chawla, ARFor Respondent: Mr. Avaneesh Tiwari, DR
Section 144C(13)Section 9(1)(vi)

…as had been made available on the statute by the Finance Act, 2012 w.r.e.f 01/06/1976 cannot be read into the India-Finland tax treaty. Our aforesaid view is fortified by the judgment of the Hon’ble High Court of Delhi in DIT vs. New Skies Satellite BV (2016) 382 ITR 114 (Del). In the said case it was observed by the Hon’ble High Court that no amendment to the Act, whether retrospective or prospective can be read in a manner so as to extend its operation to the terms of an international treaty. Further, it was observed that clarificatory or declaratory amendment, much less one which may seek to overcome an unwelc…

Turner Broadcasting System Asia Pacific Inc., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 4087/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 144C(1)Section 244ASection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1343/DEL/2014 (Assessment Year 2009-10) Turner Broadcasting System DDIT, Circle-2(2), Asia Pacific Inc. International Taxation, C/o Price Water Coopers Pvt. Vs. New Delhi. Ltd., Sucheta Bhawan, Gate No.2, Ist Floor, 11-A, Vishnu Digamber Marg, New Delhi. TAN/PAN: AABCT6254F (Appellant) (Respondent) I.T.As. No. 631/Del/2015, 4087/DEL/2016, 2610/Del/2017 (Assessment Years 2010-11, 2012-13, 2013-14) Turner Broadcasting System DCIT (International Asia Pacific In…

DCIT (International Taxation), New Delhi vs. M/S. Telstra Singapore Pte Ltd., New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 6733/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…milar issue arose before the Hon’ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. Director of IT (2011) 232 ITR 340 (Del), which in turn has been followed in DIT Vs. (1) New Skies Satellite BV (2) Shin Satellite Public Co. Ltd. (2016) 382 ITR 114 (Del). The assessee therein was engaged in the business of lease of transponder or allocation of transponder capacity on satellite for digital transmission services. The issue before the Hon’ble High Court (supra) was whether the amounts received from Assessment Years 2011-12 & Others customers for availing the transponder capacity was chargea…

Turner Broadcasting Systemasia Pacific, Inc., New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 1343/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2020AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 144C(1)Section 244ASection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1343/DEL/2014 (Assessment Year 2009-10) Turner Broadcasting System DDIT, Circle-2(2), Asia Pacific Inc. International Taxation, C/o Price Water Coopers Pvt. Vs. New Delhi. Ltd., Sucheta Bhawan, Gate No.2, Ist Floor, 11-A, Vishnu Digamber Marg, New Delhi. TAN/PAN: AABCT6254F (Appellant) (Respondent) I.T.As. No. 631/Del/2015, 4087/DEL/2016, 2610/Del/2017 (Assessment Years 2010-11, 2012-13, 2013-14) Turner Broadcasting System DCIT (International Asia Pacific In…

M/S Telstra Singapore Pte. Ltd., Singapore vs. DCIT, New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 286/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…milar issue arose before the Hon’ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. Director of IT (2011) 232 ITR 340 (Del), which in turn has been followed in DIT Vs. (1) New Skies Satellite BV (2) Shin Satellite Public Co. Ltd. (2016) 382 ITR 114 (Del). The assessee therein was engaged in the business of lease of transponder or allocation of transponder capacity on satellite for digital transmission services. The issue before the Hon’ble High Court (supra) was whether the amounts received from Assessment Years 2011-12 & Others customers for availing the transponder capacity was chargea…

Turner Broadcasting System Asia Pacific, Inc., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 631/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 144C(1)Section 244ASection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1343/DEL/2014 (Assessment Year 2009-10) Turner Broadcasting System DDIT, Circle-2(2), Asia Pacific Inc. International Taxation, C/o Price Water Coopers Pvt. Vs. New Delhi. Ltd., Sucheta Bhawan, Gate No.2, Ist Floor, 11-A, Vishnu Digamber Marg, New Delhi. TAN/PAN: AABCT6254F (Appellant) (Respondent) I.T.As. No. 631/Del/2015, 4087/DEL/2016, 2610/Del/2017 (Assessment Years 2010-11, 2012-13, 2013-14) Turner Broadcasting System DCIT (International Asia Pacific In…

Telstra Singapore Pte. Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 1548/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…milar issue arose before the Hon’ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. Director of IT (2011) 232 ITR 340 (Del), which in turn has been followed in DIT Vs. (1) New Skies Satellite BV (2) Shin Satellite Public Co. Ltd. (2016) 382 ITR 114 (Del). The assessee therein was engaged in the business of lease of transponder or allocation of transponder capacity on satellite for digital transmission services. The issue before the Hon’ble High Court (supra) was whether the amounts received from Assessment Years 2011-12 & Others customers for availing the transponder capacity was chargea…

Telstra Singapore Pte. Ltd, Singapore vs. DCIT (International Taxation), New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 3020/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2020AY 2014-15

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…milar issue arose before the Hon’ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. vs. Director of IT (2011) 232 ITR 340 (Del), which in turn has been followed in DIT Vs. (1) New Skies Satellite BV (2) Shin Satellite Public Co. Ltd. (2016) 382 ITR 114 (Del). The assessee therein was engaged in the business of lease of transponder or allocation of transponder capacity on satellite for digital transmission services. The issue before the Hon’ble High Court (supra) was whether the amounts received from Assessment Years 2011-12 & Others customers for availing the transponder capacity was chargea…

Turner Broadcasting System Asia Pacific Inc., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 2610/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 144C(1)Section 244ASection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1343/DEL/2014 (Assessment Year 2009-10) Turner Broadcasting System DDIT, Circle-2(2), Asia Pacific Inc. International Taxation, C/o Price Water Coopers Pvt. Vs. New Delhi. Ltd., Sucheta Bhawan, Gate No.2, Ist Floor, 11-A, Vishnu Digamber Marg, New Delhi. TAN/PAN: AABCT6254F (Appellant) (Respondent) I.T.As. No. 631/Del/2015, 4087/DEL/2016, 2610/Del/2017 (Assessment Years 2010-11, 2012-13, 2013-14) Turner Broadcasting System DCIT (International Asia Pacific In…

Vedanta Ltd, Gurgaon vs. ACIT, Circle- 26(2), New Delhi

ITA 12/DEL/2020[2014-15]Status: FixedITAT Delhi18 Sept 2020AY 2014-15

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2014-15]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 143(3)Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-2’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Assessment Year: 2014-15] Vedanta Ltd Vs The A.C.I.T Third Floor, Core - 6 Circle-26(2) Scope Complex, Lodhi Road New Delhi. New Delhi. PAN : AACCS 7101 B [Appellant] [Respondent] Date of Hearing : 24.08.2020 Date of Pronouncement : 21.09.2020 Assessee by : Shri Ajay Vohra, Sr. Adv Shri Sachit Jolly, Adv Shri Rohit Garg, Adv Shri Sidharth Joshi, Adv Revenue by : Shri Anupam Kant Garg, CIT-DR ORDER PER N.K. BILLAIYA, ACCO…

Edenred Pte Ltd, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 507/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2020AY 2012-13

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…of ‘royalty’ under the said DTAA. To put is simply the contention is to rely on Article 12(3) of the said DTAA as it is more beneficial vis-à-vis the Act [Explanation 2 to section 9(1)(vi)]. Relying on the decision in the case of New Skies Satellite BV & Ors 382 ITR 114 (Delhi HC), Nokia Networks OY 358 ITR 259 (Delhi HC), it is stated by the Ld. counsel that provisions of DTAA shall prevail over provisions of the Act, if they are more beneficial. Further, it is explained that the appellant does not have a Permanent Establishment (PE) in India under the India-Singapore DTAA as the said IDC services are provided…

Edenred Pte Ltd, Mumbai vs. DDIT (It) 3(2), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 1718/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jul 2020AY 2010-11

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…of ‘royalty’ under the said DTAA. To put is simply the contention is to rely on Article 12(3) of the said DTAA as it is more beneficial vis-à-vis the Act [Explanation 2 to section 9(1)(vi)]. Relying on the decision in the case of New Skies Satellite BV & Ors 382 ITR 114 (Delhi HC), Nokia Networks OY 358 ITR 259 (Delhi HC), it is stated by the Ld. counsel that provisions of DTAA shall prevail over provisions of the Act, if they are more beneficial. Further, it is explained that the appellant does not have a Permanent Establishment (PE) in India under the India-Singapore DTAA as the said IDC services are provided…

Nagravision Sa, Gurgaon vs. ACIT Circle-2(2)(2), International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 9130/DEL/2019[2016-17]Status: DisposedITAT Delhi06 Jul 2020AY 2016-17

Bench: Ms. Sushma Chowla, Vp & Shri Prashant Maharishi, Am आयकर अपील सं. / Ita No.9130/Del/2019 "नधा"रण वष" / Assessment Year 2016-17

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144C(13)Section 9(1)Section 9(1)(vi)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “डी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी "शांत मह"ष", लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI PRASHANT MAHARISHI, AM आयकर अपील सं. / ITA No.9130/Del/2019 "नधा"रण वष" / Assessment Year 2016-17 Nagravision S.A. C/o-Ernst & Young LLP, Golf View, Corporate Tower, Tower-B, Sector-42, Gurugram, Haryana-122002. ..........अपीलाथ"/Appellant PAN-AADCN6048B vs The ACIT(International Taxation), …………. ""यथ" / Respondent Circle-2(2)(2), New Delhi. अपीलाथ" क" ओर से / Appellant by : Sh. Deepak Chopra, Adv.…

Trimble Solutions Corporation, Mumbai vs. DCIT(It)-4(1)(2), Mumbai

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

ITA 7410/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Jun 2020AY 2013-14

Bench: Shri Pramod Kumar & Shri Ravish Sood

For Appellant: Sh. Divesh Chawla, A.RFor Respondent: Sh. Avaneesh Tiwari, Sr. D.R
Section 143(3)Section 144C(13)Section 234ASection 234BSection 271(1)(c)Section 9Section 9(1)(vi)

…as had been made available on the statute by the Finance Act, 2012 w.r.e.f 01/06/1976 cannot be read into the India-Finland tax treaty. Our aforesaid view is fortified by the judgment of the Hon’ble High Court of Delhi in DIT vs. New Skies Satellite BV (2016) 382 ITR 114 (Del). In the said case it was observed by the Hon‟ble High Court that no amendment to the Act, whether retrospective or prospective can be read in a manner so as to extend its operation to the terms of an international treaty. Further, it was observed that clarificatory or declaratory amendment, much less one which may seek to overcome an unwelc…

M/S. the Bank of Tokyo-Mitsubishi Ufj Ltd., New Delhi vs. DDIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1162/DEL/2014[2009-10]Status: DisposedITAT Delhi21 May 2020AY 2009-10

Bench: Ms. Sushma Chowla, V.P. & Dr. B.R.R. Kumar, A.M. आयकर अपील सं. / Ita No. 1162/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" The Bank Of Tokyo-Mitsubishi Ufj Ltd., Jeevan Vihar Building, 3, Parliament Street, New Delhi-110001. .............अपीलाथ"/Appellant Pan-Aabct3880D Vs The Ddit (International Taxation), Circle-1(1), …………. ""यथ" / Respondent New Delhi अपीलाथ" क" ओर से / Appellant By: Sh. Percy Pardiwala, Sr.Adv & Sh. Hiteh Chande, Adv. ""यथ" क" ओर से / Respondent By: Sh. H.K.Choudhary, Cit Dr

For Appellant: Sh. Percy Pardiwala, Sr.Adv &For Respondent: Sh. H.K.Choudhary, CIT DR
Section 143(3)Section 195Section 44CSection 9(1)(v)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “आई-2”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, V.P. & DR. B.R.R. KUMAR, A.M. आयकर अपील सं. / ITA No. 1162/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2009-10 िनधा"रण वष" िनधा"रण वष" The Bank of Tokyo-Mitsubishi UFJ Ltd., Jeevan Vihar Building, 3, Parliament Street, New Delhi-110001. .............अपीलाथ"/Appellant Pan-AABCT3880D vs The DDIT (International Taxation), Circle-1(1), …………. ""यथ" / Respondent N…

DCIT (International Taxation), New Delhi vs. M/S. Thaicom Public Co. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4523/DEL/2016[2012-13]Status: DisposedITAT Delhi14 May 2020AY 2012-13

Bench: Ms. Sushma Chowla, V.P & Shri Prashant Maharishi, Am आयकर अपील सं. / Ita No.4523/Del/2016 "नधा"रण वष" / Assessment Year 2012-13 The Dcit (International Taxation), Circle-3(1)(1), Room No.419, E-2, Dr.S.P.Mukherjee Civic Centre, ..........अपीलाथ"/Appellant J.L.N.Marg, New Delhi.

For Appellant: Sh. Satpal Gulati, CIT DRFor Respondent: None
Section 144C(1)Section 9Section 9(1)(vi)

…. The CIT(A) vide para 4.4 at page 6 onwards notes that the issue was arising in the earlier year and the Hon’ble High Court in assessee’s own case had decided the issue in favour of the assessee. The citation being DIT vs M/s. Shin Satellite Public Co.Ltd. 382 ITR 114, order dated 08.02.2016. The CIT(A) allowed the claim of assessee. The Revenue is in appeal against the order of CIT(A) before us. 5. We find that the similar issue of transponder charges being received by the assessee, non-resident while providing digital broadcast services through the transponder to the customers, both residents in India as w…

Sofina S.A., Mumbai vs. ACIT (It)-4(2)(2), Mumbai

ITA 7241/MUM/2018[2015-16]Status: DisposedITAT Mumbai05 Mar 2020AY 2015-16

Bench: Shri Ravish Sood & Shri N.K. Pradhansofina S.A. The Asst. Commissioner Of Income Rue De L‟Industrie 31, Tax (International Taxation)-4(2)(2) B-1040, Brussels, Room No. 1624, 16Th Floor, Vs. Belgium Air India Building, Nariman Point, Mumbai 400021 Pan – Aakcs3013Q (Appellant) (Respondent) Appellant By: Shri Porus Kaka, Senior Advocate & Shri. Manish Kanth Respondent By: Shri G.N. Makwana, D.R

For Appellant: Shri Porus Kaka, Senior Advocate & Shri. ManishFor Respondent: Shri G.N. Makwana, D.R
Section 143(3)Section 253Section 9Section 9(1)Section 9(1)(i)

…e tax treaties, unless specific provisions had been made to the said effect in the DTAA. In order to buttress his aforesaid claim the ld. A.R relied on the judgment of the Hon‟ble High Court of Delhi in Director of Income-tax Vs. New Skies Satellite BV (2016) 382 ITR 114 (Delhi) and that of the Hon‟ble High Court of Bombay in CIT Vs. Siemens Aktiongesellschaft (2009) 310 ITR 320 (Bom). Apart from that, the ld. A.R in order to fortify his claim that the „Explanation 5‟ to Sec. 9(1)(i) of the Act cannot override the provisions of the DTAA, therein drew support from the speech of the Finance Minister, dated May 7, 2…

Trimble Solutions Corporation, Mumbai vs. DCIT(It)-4(1)(2), Mumbai

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

ITA 6481/MUM/2017[2010-11]Status: DisposedITAT Mumbai16 Dec 2019AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Sood

For Appellant: Sh. Divesh ChawlaFor Respondent: Sh. Anbu Selvam
Section 143(2)Section 143(3)Section 144C(13)Section 153Section 234ASection 234BSection 271(1)(c)Section 27ISection 9Section 9(1)(vi)

…as had been made available on the statute by the Finance Act, 2012 w.r.e.f 01/06/1976 cannot be read into the India-Finland tax treaty. Our aforesaid view is fortified by the judgment of the Hon’ble High Court of Delhi in DIT vs. New Skies Satellite BV (2016) 382 ITR 114 (Del). In the said case it was observed by the Hon‟ble High Court that no amendment to the Act, whether retrospective or prospective can be read in a manner so as to extend its operation to the terms of an international treaty. Further, it was observed that clarificatory or declaratory amendment, much less one which may seek to overcome an unwelc…

ACIT (It) -4(1)(1), Mumbai vs. Reliance Jio Infocomm Ltd., Mumbai

In the result, all the appeals are dismissed

ITA 6334/MUM/2018[2018-19]Status: DisposedITAT Mumbai15 Nov 2019AY 2018-19
Section 195Section 195ASection 248Section 9Section 9(1)(vi)

…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,…