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

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

In the result, all the appeals are dismissed

ITA 6333/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,…

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

In the result, all the appeals are dismissed

ITA 6332/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,…

ITO (International Taxation), New Delhi vs. M/S. Tv Today India Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 4408/DEL/2016[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi14 Oct 2019

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4408/Del/2016 : Asstt. Year : 2012-13 Income Tax Officer, Vs M/S Tv Today India Pvt. Ltd., F-26, 1St Floor, Connaught Circus, International Taxation, Ward- 3(1)(1), New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aabct0424B Assessee By : Sh. Salil Agarwal, Adv. Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 26.08.2019 Date Of Pronouncement: 14.10.2019 Order Per Dr. B. R. R. Kumar: The Present Appeal Has Been Filed By The Revenue Against The Order Of The Ld. Cit(A)-43, New Delhi Dated 30.05.2016. Issue Of Payment For Transponder Charges.

For Appellant: Sh. Salil Agarwal, AdvFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 9(1)(vi)

…nce, the issue has been squarely covered by the order of the Co-ordinate Bench of ITAT, Mumbai in the case of Taj TV Ltd. in ITA No.9079/Mum./2010 dated 23.12.2016 and by the order of the Hon’ble Jurisdictional High Court in the case of New Skies Satellite BV 382 ITR 114 dated 08.02.2016, we hereby decline to interfere with the order of the ld. CIT (A). With this, all the grounds of the revenue are treated as disposed off. 7. In the result, the appeal of the revenue is dismissed. Order Pronounced in the Open Court on 14/10/2019 (Amit Shukla) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 14/10/20…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…(Bang)  Velankani Mauritius Ltd v DDIT [2010] 40 SOT 33 (Bang)(URO)  ACIT v.Dassault Systems Simulia Pvt. Ltd.: ITA No. 323/Mds/2012 (Chennai) Further, attention is invited to the decision of the Delhi High Court in the case of DIT vs. New Skies Satellite 382 ITR 114, wherein the court held that payment made to the assessee for data transmission services was not taxable as ―royalty‖ under Article 12 of the relevant Tax Treaty. Further, attention, in this regard, is invited to the ruling of the Advance Authority Ruling (‗AAR‘) in the case of Dell International Services India (P) Ltd. v. CIT: 305 ITR 37, wherei…

M/S Intelsat Corporation, New Delhi vs. DCIT (Intl. Taxation), New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 5534/DEL/2016[2013-14]Status: DisposedITAT Delhi20 Jun 2019AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Rishab MalhotraFor Respondent: Shri G.K. Dhall, CIT- DR
Section 234BSection 271(1)(c)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI “C” BENCH, NEW DELHI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 5534 /DEL/2016 [Assessment Year: 2013-14] Intelsat Corporation Vs. The D.C.I.T. C/o PricewaterhouseCoopers (P) Ltd Intl. Taxation Sucheta Bhawan, Gate No. 2 Circle 2(1)(1) 1st Floor, 11A Vishnu Digamber Marg New Delhi New Delhi PAN : AADCP 6533 D [Appellant] [Respondent] Date of Hearing : 12.06.2019 Date of Pronouncement : 20.06.2019 Assessee by : Shri Rishab Malhotra, Shri Ravi Sharma, Adv Revenue by : Shri G.K. Dhall, CIT- DR ORDER PER SUDHANS…

Microsoft Corporation vs. ADIT Circle-3 (1)

In the result, appeals of the assessee are allowed

ITA 1330/DEL/2008[1999-2000]Status: DisposedITAT Delhi13 May 2019AY 1999-2000

Bench: Shri G.D. Agarwal & Shri K.Narasimha Chary

For Appellant: S/Shri Nageshwar RaoFor Respondent: Shri G.K. Dhall, CIT-DR
Section 148

…1/Del/2012, a coordinate Bench of this Tribunal considered the question as to the effect of the retrospective amendment by the Finance Act, 2012 in the light of the decision of the Hon’ble jurisdictional High Court in the case of DDIT vsNew Skies Satellite BV 382 ITR 114 wherein it was held that unless Double Taxation Avoidance Agreement is jointly amended by both the countries to incorporate particular income partaking the nature of “royalty” or amend the definition in a manner so that such income automatically becomes royalty, the Finance Act, 2012 which inserted several explanation to Section 9(1)(vi) of the A…

Microsoft Corporation vs. ADIT Circle-3 (1)

In the result, appeals of the assessee are allowed

ITA 1329/DEL/2008[1998-1999]Status: DisposedITAT Delhi13 May 2019AY 1998-1999

Bench: Shri G.D. Agarwal & Shri K.Narasimha Chary

For Appellant: S/Shri Nageshwar RaoFor Respondent: Shri G.K. Dhall, CIT-DR
Section 148

…1/Del/2012, a coordinate Bench of this Tribunal considered the question as to the effect of the retrospective amendment by the Finance Act, 2012 in the light of the decision of the Hon’ble jurisdictional High Court in the case of DDIT vsNew Skies Satellite BV 382 ITR 114 wherein it was held that unless Double Taxation Avoidance Agreement is jointly amended by both the countries to incorporate particular income partaking the nature of “royalty” or amend the definition in a manner so that such income automatically becomes royalty, the Finance Act, 2012 which inserted several explanation to Section 9(1)(vi) of the A…

Microsoft Corporation vs. ADIT Circle-3 (1)

In the result, appeals of the assessee are allowed

ITA 1328/DEL/2008[1997-1998]Status: DisposedITAT Delhi13 May 2019AY 1997-1998

Bench: Shri G.D. Agarwal & Shri K.Narasimha Chary

For Appellant: S/Shri Nageshwar RaoFor Respondent: Shri G.K. Dhall, CIT-DR
Section 148

…1/Del/2012, a coordinate Bench of this Tribunal considered the question as to the effect of the retrospective amendment by the Finance Act, 2012 in the light of the decision of the Hon’ble jurisdictional High Court in the case of DDIT vsNew Skies Satellite BV 382 ITR 114 wherein it was held that unless Double Taxation Avoidance Agreement is jointly amended by both the countries to incorporate particular income partaking the nature of “royalty” or amend the definition in a manner so that such income automatically becomes royalty, the Finance Act, 2012 which inserted several explanation to Section 9(1)(vi) of the A…

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

The appeal of the revenue is dismissed

ITA 936/MUM/2017[2016-17]Status: DisposedITAT Mumbai10 May 2019AY 2016-17

Bench: Shri M. Balaganesh & Shri Ravish Sooddeputy Commissioner Of Income M/S Reliance Jio Infocomm Ltd., Tax (It)-4(1)(1), 9Th Floor, Maker Chambers Iv, Room No.- 1712, 222 Nariman Point, Vs. Air India Building, Mumbai – 400 021 Nariman Point, Mumbai – 400021 Pan – Aabci6363G (Appellant) (Respondent)

For Appellant: Shri Nishant Samaiya, D.RFor Respondent: Shri Sunil Moti Lala &
Section 195Section 195ASection 248

…e-tax (IT)-4 Vs. M/s Reliance Infocomm Ltd. (ITA 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 Vs. New Skies Satellite BV (2016) 382 ITR 114 (Del) and CIT Vs. Aktiongesellschaft (2009) 310 ITR 320 (Del), 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, we shall now further deliberate o…

Lxia Technologies Limited, Kolkata vs. ACIT, (I.T.) Cir.-1(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 313/KOL/2017[2013-14]Status: DisposedITAT Kolkata30 Apr 2019AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.313/Kol/2017 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Prashant Mehar Chandani, AdvocateFor Respondent: Dr. P. K. Srihari, CIT DR
Section 143(3)Section 144C(5)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.313/Kol/2017 ("नधा"रणवष" / Assessment Year:2013-14) Ixia Technologies International Vs. ACIT(IT), Circle-1(2), Kolkata Ltd. C/o Ixia Technologies Internaitonal Pvt. Ltd. Infinity Towers-II, Sector-V, 4th Floor, Block-GP, Sector-V, Salt Lake, Kolkata-700091.. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCI 3401 L (Assessee) .. (Revenue) Assessee by :Shri Prashant Mehar Chandani, Advocate Respondent by : Dr. P. K. Srihari, CIT DR सुनवाईक"तार"ख/ Date of Hearing : 07/02/2019 घोषणाक"तार"ख/Date of P…

Jindal Steel & Power Ltd., New Delhi vs. ACIT, Hisar

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

ITA 893/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Apr 2019AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 144CSection 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘I-1’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (APPELLANT) (RESPONDENT) PAN No. AAACJ7079D Assessee by : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue by : Sh. Sanjay I. Bara, CIT DR Date of Hearing :05.03.2019 Date of Pronouncement : 29.04.2019 ORDER Per N.…

M/S Intelsat Corporation, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, appeal of the assessee is allowed

ITA 236/DEL/2016[2012-13]Status: DisposedITAT Delhi26 Mar 2019AY 2012-13

Bench: Shri G.D. Agarwal & Shri K.Narasimha Charyassessment Year: 2012-13 Intelsat Corporation, Vs Dcit, Circle – 2(1)(1) C/O Pricewater House Cooper P.Ltd. New Delhi. Gate No.2, 1St Floor, 11A Vishnu Digamber Marg, New Delhi. Pan: Aadcp6533D Assessee By Shri Ravi Sharma, Ca Revenue By Sh. G.K. Dhall, Cit Dr Date Of Hearing 07.3.2019 Date Of Pronouncement 26.3.2019 Order Per Narasimha K. Chary, Jm

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

…contentions of the parties, a Coordinate Bench of this Tribunal decided the issue in favour of the assessee. The Tribunal followed the decision of the Hon’ble jurisdictional High Court in the case of Asia Satellites (supra) and DIT vs New Skies Satellite BV, 382 ITR 114 (Del). Learned AR further submitted that since there is no change in the fundamental facts permeating all these years including the Asstt. Year 2012-13, the consistent view taken by the Tribunal bas well as the Hon’ble High Court has to be followed and the issue has to be answered in favour of the assessee. 7. Learned DR placed heavy reliance on…

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, Circle- 2(2), New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 7691/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Feb 2019AY 2013-14

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…and stated to be effective from April 1, 2002, has to be necessarily treated as effective from at best the assessment year 2013-14. In addition to this reason, in the light of the Delhi High Court's guidance in the case of DIT v. New Skies Satellite BV [2016] 382 ITR 114 (Delhi) ; 68 taxmann.com 8 ; [2016-TII-6-HC-DEL-INTL] also, the amendment in the definition of international transaction under section 92B, to the extent it pertains to the issuance of corporate guarantee being outside the scope of 'international transaction', cannot be said to be retrospective in effect. The fact that it is stated to be retrospe…

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1811/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2019AY 2012-13

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…and stated to be effective from April 1, 2002, has to be necessarily treated as effective from at best the assessment year 2013-14. In addition to this reason, in the light of the Delhi High Court's guidance in the case of DIT v. New Skies Satellite BV [2016] 382 ITR 114 (Delhi) ; 68 taxmann.com 8 ; [2016-TII-6-HC-DEL-INTL] also, the amendment in the definition of international transaction under section 92B, to the extent it pertains to the issuance of corporate guarantee being outside the scope of 'international transaction', cannot be said to be retrospective in effect. The fact that it is stated to be retrospe…

Amadeus India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1662/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Feb 2019AY 2011-12

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…and stated to be effective from April 1, 2002, has to be necessarily treated as effective from at best the assessment year 2013-14. In addition to this reason, in the light of the Delhi High Court's guidance in the case of DIT v. New Skies Satellite BV [2016] 382 ITR 114 (Delhi) ; 68 taxmann.com 8 ; [2016-TII-6-HC-DEL-INTL] also, the amendment in the definition of international transaction under section 92B, to the extent it pertains to the issuance of corporate guarantee being outside the scope of 'international transaction', cannot be said to be retrospective in effect. The fact that it is stated to be retrospe…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…the Tribunal has held that such payments were not royalty under DTAA, so there was no TDS obligation. The Tribunal had referred to the decision of the Hon’ble High Court of Delhi in DIT Vs. (1) New Skies Satellite BV (2) Shin Satellite Public Co. Ltd. (2016) 382 ITR 114 (Del) and also Hon’ble High Court of Madras in Verizon Communications Singapore Pte. Ltd. Vs. ITO (supra) and decided the issue in favour of assessee. The learned Authorized Representative for the assessee thus, pointed out that there was no requirement to deduct TDS on leased line charges. 22. Coming to ground of appeal No.6, the learned Author…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…the Tribunal has held that such payments were not royalty under DTAA, so there was no TDS obligation. The Tribunal had referred to the decision of the Hon’ble High Court of Delhi in DIT Vs. (1) New Skies Satellite BV (2) Shin Satellite Public Co. Ltd. (2016) 382 ITR 114 (Del) and also Hon’ble High Court of Madras in Verizon Communications Singapore Pte. Ltd. Vs. ITO (supra) and decided the issue in favour of assessee. The learned Authorized Representative for the assessee thus, pointed out that there was no requirement to deduct TDS on leased line charges. 22. Coming to ground of appeal No.6, the learned Author…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…the Tribunal has held that such payments were not royalty under DTAA, so there was no TDS obligation. The Tribunal had referred to the decision of the Hon’ble High Court of Delhi in DIT Vs. (1) New Skies Satellite BV (2) Shin Satellite Public Co. Ltd. (2016) 382 ITR 114 (Del) and also Hon’ble High Court of Madras in Verizon Communications Singapore Pte. Ltd. Vs. ITO (supra) and decided the issue in favour of assessee. The learned Authorized Representative for the assessee thus, pointed out that there was no requirement to deduct TDS on leased line charges. 22. Coming to ground of appeal No.6, the learned Author…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…the Tribunal has held that such payments were not royalty under DTAA, so there was no TDS obligation. The Tribunal had referred to the decision of the Hon’ble High Court of Delhi in DIT Vs. (1) New Skies Satellite BV (2) Shin Satellite Public Co. Ltd. (2016) 382 ITR 114 (Del) and also Hon’ble High Court of Madras in Verizon Communications Singapore Pte. Ltd. Vs. ITO (supra) and decided the issue in favour of assessee. The learned Authorized Representative for the assessee thus, pointed out that there was no requirement to deduct TDS on leased line charges. 22. Coming to ground of appeal No.6, the learned Author…

DDIT, Dehradun vs. M/S. Ongc As Representative Assessee of M/S. Computer Modeling Group Ltd., Dehradun

ITA 1965/DEL/2014[2010-11]Status: DisposedITAT Delhi12 Nov 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 115ASection 143(3)Section 234BSection 44BSection 9(1)(vi)

…ion by various courts including that of the Delhi High Court that the said amendment to section 9(1)(vi) cannot be read into the definition of ‘Royalty’ as contained under the DTAA. In support, he relied upon DIT vs. New Skies Satellite B.V. & ors. (2016) 382 ITR 114. 10. In so far as the levy of surcharge, the ld. Sr. Counsel submitted that the rate prescribed under DTAA cannot be increased by any surcharge levied under that. However, regarding education cess, he agreed that the same would be covered within para 2 of DTAA. As regards levy of interest u/s 234B, he strongly relied upon the judgment of the…