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

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

ITA 1892/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…

M/S. Ongc As Representative A/O Computer Modelling Group Ltd., Dehradun vs. ITO, Dehradun

ITA 6170/DEL/2012[2009-10]Status: DisposedITAT Delhi12 Nov 2018AY 2009-10

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…

Ongc As Representative Assessee of Computer Modelling Group Ltd., Dehradun vs. ADIT, Dehradun

ITA 440/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Nov 2018AY 2008-09

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…

Ongc As Representative Assessee of Computer Modelling Group Ltd., Dehradun vs. DDIT, Dehradun

ITA 3908/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Nov 2018AY 2007-08

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…

Savvis Communications Corporation, Usa vs. DDIT (It) 2(2), Mumbai

In the result, the assessee’s appeal is allowed

ITA 5670/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Aug 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri V. Vidhyadhar
Section 143(3)Section 144Section 250Section 9

…the assessee’s appeal, the ld. Commissioner of Income Tax (Appeals) confirmed the Assessing Officer’s action. Though the assessee had also referred to Hon’ble Delhi High Court decision in the case of Director of Income Tax vs. New Skies Satellite BV [2016] 382 ITR 114 (Del), the ld. Commissioner of Income Tax (Appeals) did not discussed this case law. 6. Against this order, the assessee is in appeal before us. 7. We have heard both the counsel and perused the records. It transpires that the issue was decided in assessee’s own case for assessment year 2009-10 by the Tribunal in ITA No. 7340/Mum/2012 vide ord…

Viacom 18 Media P.Ltd, Mumbai vs. Asst DIT (It) 4(3)(1), Mumbai

In the result, all the appeals filed by the assessee stands dismissed

ITA 667/MUM/2016[2015-16]Status: DisposedITAT Mumbai09 Jul 2018AY 2015-16

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri M. V. Rajguru
Section 195Section 248

…a decision of ITAT in assessee’s own case in which ratio from the Hon’ble Madras High Court has been followed. Now the learned Counsel of the assessee is urging us that the decision of the Hon’ble Delhi High Court in the case of DIT v. New Skies Satellite BV (68 Taxmann.com 8) which is in favour of the assessee should be followed. 7.3 We note that there is no decision of the Hon’ble jurisdictional High Court on this subject. The Tribunal in assessee’s own case has rendered the decision against the assessee by placing reliance upon the decision of Hon’ble Madras High Court in the case of Verizon Communication (su…

M/S. Tata Technologies Ltd., Pune vs. Deputy Director of Income-Tax

In the result, appeal of assessee is partly allowed

ITA 1433/PUN/2014[2007-08]Status: DisposedITAT Pune05 Apr 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

For Appellant: S/Shri Dhanesh Bafna and Arpitha ChoudaryFor Respondent: S/Shri Vivek Aggarwal and Mukesh Jha
Section 115ASection 195Section 201Section 201(1)Section 9(1)(vi)Section 90(2)

…law would change in future. Reliance was placed on the decision of the Pune Bench of Tribunal in DDIT Vs. iGATE Computer Systems Ltd. (supra). He further relied on the ratio laid down by the Hon’ble High Court of Delhi in DIT Vs. New Skies Satellite BV (2016) 382 ITR 114 (Del) to hold that the amendment to section 9(1)(vi) of the Act by insertion of Explanation 4 would not have any effect to the interpretation of the term ‘royalty’ under the respective DTAAs. 13. We have heard the rival contentions and perused the record. The issue which arises in the present appeal is the treatment to payment made for software…

Commissioner of Income Tax International Taxation-1 vs. Alcatel Lucent Canada

ITA/227/2018HC Delhi23 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 9(1)(vi)

…son A.B., (2012) 343 ITR 470 (Delhi) and DIT Vs. Nokia Networks OY & Others, 358 ITR 259. This issue was again re-considered in the judgment of the Division Bench as well as the other judgment in Director Of Income Tax vs New Skies Satellite BV, (2016) 382 ITR 114. Furthermore, this court had on identical ground rejected the Revenue’s appeal in Commissioner of Income Tax vs. Alcatel Lucent Canada in a batch of appeals (ITA 119-157 of 2015) by its order dated 27.2.2015. For these reasons, both the applications for condonation of delay (filing the appeal and re-filing the appeal) are dismissed; the…

M/S. T - 3 Energy Services India Pvt. Ltd., Pune vs. Joint Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 826/PUN/2015[2010-11]Status: DisposedITAT Pune02 Feb 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.826/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 M/S. T-3 Energy Services India Pvt. Ltd., D-Ii/65-1, Midc, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. Pan: Aacct9805F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune

For Appellant: S/Shri Arijit Chakravarty and Shraddha SwarupFor Respondent: Shri Vivek Aggarwal
Section 143(3)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)Section 92C

…ax deduction at source within the meaning of DTAA with USA read with provisions of the Income-tax Act. 17 T-3 Energy Services India Pvt. Ltd. 17. 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) has elaborated on the general principles relating to international transactions of DTAA vis-à-vis royalty and also the amendment in the Income-tax Act widening the scope of royalty. In the facts before the Hon’ble High Court, the assessee was a company incorporated in Thailand, which was engaged in the business of providing digital broadcas…

Intech Billing Ireland, Mumbai vs. DDIT (It) RG 3(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1535/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jan 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse

For Appellant: Shri M.P. LohiaFor Respondent: Shri Samuel Darse
Section 234BSection 271(1)(c)Section 9Section 9(1)(vi)

…de to the Act by the Finance Act 2012 would not have an impact on the positions adopted under the Tax Treaties since there has been no amendment in the Tax Treaties. 33. The Hon’ble Delhi High Court, recently in the decision of New Skies Satellite BV & Ors. (382 ITR 114) (copy of the decision is placed at pages 347 to 364 of the paper book) has also held that the unilateral amendment made by the Parliament of a one state will not automatically amend the DTAA's signed by that state with the other states. 34. Therefore, in view of the above, he submits that assuming without admitting that the revenues from supply…

DCIT Cen Cir 20, Mumbai vs. Purnandu Jain (HUF), Mumbai

In the result, this appeal by the assessee stands allowed

ITA 927/MUM/2012[2006-07]Status: DisposedITAT Mumbai08 Jan 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/S. Shell India Markets Private Ito (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (Now Transferred To Ito (Tds)- Vs. Plot No. C-60, Bandra Kurla Complex, Ltu, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaics1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Madhur Agarwal & Shri Dinesh Patil ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

For Appellant: Shri Madhur Agarwal &For Respondent: Shri M. V. Rajguru
Section 14Section 195Section 201Section 201(1)

…आयकर अपील"य अ"धकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/s. Shell India Markets Private ITO (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (now transferred to ITO (TDS)- Vs. Plot No. C-60, Bandra Kurla Complex, LTU, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No.AAICS1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant…

New Skies Satellites B V, New Delhi vs. DCIT, Circle- 2(2)(2), Intl. Taxation, New Delhi

In the result, Appeal of the assessee is allowed partly

ITA 5585/DEL/2017[2014-15]Status: DisposedITAT Delhi14 Dec 2017AY 2014-15

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2014-15

Section 143(2)Section 271(1)(c)Section 9

…s provided under Article 12(4) of the India-Netherlands DTAA, when it is a settled position in law that amendment in the Act cannot have any effect in interpretation of DTAA as also held by the Hon’ble High Court of Delhi in the Appellant’s own case in [2016] 382 ITR 114 (Delhi) for AY 2006-07 and AY 2008-09. 2.2. Without prejudice to ground 2 above, the Ld. AO and the Panel erred in not taking cognizance of the fact that ‘use of a secret process’ is a sine qua non for the payments to qualify as ‘Royalty’ under the India-Netherlands DTAA. 3. That the Ld. AO erred in holding that the payments received by the Appel…

Pr. Commissioner of Income Tax-6 vs. Mira Exim Ltd

ITA/1084/2017HC Delhi29 Nov 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 36(1)(iii)Section 40Section 9(2)

…e nature of FTS, the deduction under Section 40(a)(ia) was not warranted. Reliance by the Revenue upon the retrospective amendment, in the opinion of this Court, is not justified, given the ruling in Director of Income Tax v. New Skies Satellite BV (2016) 382 ITR 114 (Del). No question of law, therefore, arises. So far as the second issue, i.e. the disallowance under Section 36(1)(iii) is concerned, the addition was made purely on the basis that the funds were borrowed by a Director and that interest needed to be charged. This was wholly erroneous premise because the amounts were given to the Director fo…

DDIT (It) 2(1), Mumbai vs. Sprint Commuinications Company Lp, Mumbai

In the result, the above appeals are decided as under:

ITA 5156/MUM/2009[2005-06]Status: DisposedITAT Mumbai07 Nov 2017AY 2005-06

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. Nos. 5156/Mum/2009, 569 & 3808/Mum/2010 ("नधा"रण वष" / Assessment Years: 2005-06, 2006-07 & 2007-08) Ddit(It)-2(1), M/S. Sprint Communications R. No. 120, 1St Floor, Company Lp बनाम/ Scindia House, Ballard Estate, C/O. Sr Batliboi & Co. Cas, Vs. 18Th Floor, Express Towers, N. M. Road, Mumbai-400 038 Nariman Point, Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aayff 1407 P (Revenue) : (Assessee) ""या"ेप सं./Co No. 74/Mum/2010 (Arising Out Of Ita No. 5156/Mum/2009) & आयकर अपील सं./I.T.A. No. 2744/Mum/2012 ("नधा"रण वष" / Assessment Years: 2005-06 & 2008-09) M/S. Sprint Communications Ddit(It)-2(1), R. No. 120, 1St Floor, Company Lp बनाम/ C/O. Sr Batliboi & Co. Cas, Scindia House, Ballard Estate, Vs. 18Th Floor, Express Towers, N. M. Road, Mumbai-400 038 Nariman Point, Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aayff 1407 P (Assessee) : (Revenue) : Shri Samuel Darse Revenue By Assessee By : Shri Harsh Kapadia सुनवाई क" तार"ख / : 30.10.2017 Date Of Hearing घोषणा क" तार"ख / : 07.11.2017 Date Of Pronouncement Co No.74/M/10 & 2744/M/12 M/S. Sprint Communications Company Lp आदेश / O R D E R Per Bench:

For Appellant: Shri Harsh Kapadia
Section 234B

…as been a subject matter of significant litigation in India with contrary decisions of various courts. The Hon’ble Delhi High Court in case of Asia Satellite Telecommunications Co. Ltd. vs. DIT [2011] 332 ITR 340 (Del) and DIT v. New Skies Satellite BV [2016] 382 ITR 114 (Delhi) have ruled in favor of the assessee, whereas the Hon’ble Madras High Court in case of Verizon Communications Singapore Pte. Ltd. v.s ITO [2014] 361 ITR 575 (madras) has ruled against and held that the same would be taxable in India as ‘Royalty’. We understand that the matter is currently pending before the Hon’ble Supreme Court for adjudi…

Amadeus India Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, appeal of the assessee is allowed partly for statistical purposes

ITA 1835/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Oct 2017AY 2010-11

Bench: Sh. Vijay Pal Rao & Sh. O.P. Kantassessment Year: 2010-11 Vs. Addl. Cit, Range-2, New Delhi M/S. Amadeus India Pvt. Ltd., E- 9, Connaught House, Connaught Place, New Delhi. Pan : Aaaca0364L (Appellant) (Respondent) Appellant By Sh. Tarandeep Singh, Adv. Respondent By Sh. H.S. Choudhary, Cit(Dr) Date Of Hearing 03.08.2017 Date Of Pronouncement 23.10.2017 Order Per O.P. Kant, A.M.:

Section 143(3)Section 144C(13)Section 145C(5)Section 92BSection 92F

…catory and stated to be effective from 1-4- 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 Delhi High Court's guidance in the case of DIT v. New Skies Satellite BV [2016] 382 ITR 114/68 taxmann.com 8 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 retrospective, in the light of the aforesaid g…

M/S New Skies Satellites B.V., Gurgaon vs. DCIT (Intl. Taxation), New Delhi

In the result, all appeals of the assessee are allowed partly for statistical purposes

ITA 5840/DEL/2016[2013-14]Status: DisposedITAT Delhi17 Oct 2017AY 2013-14

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10 Vs. Adit, Circle -2(1), International M/S. New Skies Satellites B.V., C/O- Pricewaterhouse Coopers Taxation, Room No. 412, Fourth (P) Ltd., Sucheta Bhawan, Gate Floor, Drum Shaped Building, No. 2, 1St Floor, 11A, Vishnu New Delhi Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2010-11 M/S. New Skies Satellites B.V., Vs. Addl. Cit, Range-2, New Delhi C/O- Pricewaterhouse Coopers (P) Ltd., Sucheta Bhawan, Gate No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2011-12 M/S. New Skies Satellites B.V., Vs. Dcit, Circle -2(2)(2), C/O- Pricewaterhouse Coopers International Taxation, New (P) Ltd., Sucheta Bhawan, Gate Delhi No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent)

Section 143Section 144C(13)Section 9Section 9(1)(vii)

…wer authorities. 5.2 We have heard the rival submissions and perused the relevant material on record. We find that Hon’ble Delhi High Court in the case of assessee in ITA No. 473/2012 and 474/2012 for assessment year 2006- 07 and 2008-09, which is reported in 382 ITR 114, framed the question of law as under: (1) whether the receipts of the assessee earned from providing data transmission services, fall within the terms royalty under the Income Tax Act, 1961, and (2) if the answer to the first is in the affirmative, whether the assessee would be eligible for benefit under the relevant Double Tax Avoidance Agreeme…

New Skies Satellites B.V., New Delhi vs. DCIT, New Delhi

In the result, all appeals of the assessee are allowed partly for statistical purposes

ITA 680/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Oct 2017AY 2011-12

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10 Vs. Adit, Circle -2(1), International M/S. New Skies Satellites B.V., C/O- Pricewaterhouse Coopers Taxation, Room No. 412, Fourth (P) Ltd., Sucheta Bhawan, Gate Floor, Drum Shaped Building, No. 2, 1St Floor, 11A, Vishnu New Delhi Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2010-11 M/S. New Skies Satellites B.V., Vs. Addl. Cit, Range-2, New Delhi C/O- Pricewaterhouse Coopers (P) Ltd., Sucheta Bhawan, Gate No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2011-12 M/S. New Skies Satellites B.V., Vs. Dcit, Circle -2(2)(2), C/O- Pricewaterhouse Coopers International Taxation, New (P) Ltd., Sucheta Bhawan, Gate Delhi No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent)

Section 143Section 144C(13)Section 9Section 9(1)(vii)

…wer authorities. 5.2 We have heard the rival submissions and perused the relevant material on record. We find that Hon’ble Delhi High Court in the case of assessee in ITA No. 473/2012 and 474/2012 for assessment year 2006- 07 and 2008-09, which is reported in 382 ITR 114, framed the question of law as under: (1) whether the receipts of the assessee earned from providing data transmission services, fall within the terms royalty under the Income Tax Act, 1961, and (2) if the answer to the first is in the affirmative, whether the assessee would be eligible for benefit under the relevant Double Tax Avoidance Agreeme…

New Skies Satellites B.V., New Delhi vs. ADIT, New Delhi

In the result, all appeals of the assessee are allowed partly for statistical purposes

ITA 5616/DEL/2012[2009-10]Status: DisposedITAT Delhi17 Oct 2017AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2009-10 Vs. Adit, Circle -2(1), International M/S. New Skies Satellites B.V., C/O- Pricewaterhouse Coopers Taxation, Room No. 412, Fourth (P) Ltd., Sucheta Bhawan, Gate Floor, Drum Shaped Building, No. 2, 1St Floor, 11A, Vishnu New Delhi Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2010-11 M/S. New Skies Satellites B.V., Vs. Addl. Cit, Range-2, New Delhi C/O- Pricewaterhouse Coopers (P) Ltd., Sucheta Bhawan, Gate No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent) & Assessment Year: 2011-12 M/S. New Skies Satellites B.V., Vs. Dcit, Circle -2(2)(2), C/O- Pricewaterhouse Coopers International Taxation, New (P) Ltd., Sucheta Bhawan, Gate Delhi No. 2, 1St Floor, 11A, Vishnu Digamber Marg, New Delhi Pan : Aaccn1866C (Appellant) (Respondent)

Section 143Section 144C(13)Section 9Section 9(1)(vii)

…wer authorities. 5.2 We have heard the rival submissions and perused the relevant material on record. We find that Hon’ble Delhi High Court in the case of assessee in ITA No. 473/2012 and 474/2012 for assessment year 2006- 07 and 2008-09, which is reported in 382 ITR 114, framed the question of law as under: (1) whether the receipts of the assessee earned from providing data transmission services, fall within the terms royalty under the Income Tax Act, 1961, and (2) if the answer to the first is in the affirmative, whether the assessee would be eligible for benefit under the relevant Double Tax Avoidance Agreeme…

DDIT, New Delhi vs. M/S Shin Satellite Public Co. Ltd., New Delhi

ITA 3593/DEL/2011[2005-06]Status: DisposedITAT Delhi16 Oct 2017AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri F V Irani, AdvFor Respondent: Shri TS Shivkumar, CIT DR
Section 143(3)Section 144C(1)Section 234BSection 9Section 9(1)

…deciding that the amendment made by the Finance Act 2012 will not affect Article 12 of the DTAA and therefore, the income earned by the assessee cannot be held to be royalty and consequently to chargeable to tax in India. The Hon'ble Delhi High Court held in 382 ITR 114 as under:- “28. The two clauses as applicable to data transmission services have been the subject of debate in courts as well as business circles. The debate was finally settled by the judgment delivered in Asia Satellite. In Asia Satellite this court held that income from data transmission services would not qualify as royalty in order for it t…

Viacom 18 Media Private Limited, Mumbai vs. DCIT (It)-4(3)(1), Mumbai

In the result, this appeal filed by the assessee stands dismissed

ITA 3776/MUM/2015[2013-14]Status: DisposedITAT Mumbai07 Aug 2017AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Ms.Armaity IchhaporiaFor Respondent: Shri M.V.Rajguru (Sr.DR)
Section 195Section 195(2)Section 9(1)Section 9(1)(vi)

…a decision of ITAT in assessee’s own case in which ratio from the Hon’ble Madras High Court has been followed. Now the learned Counsel of the assessee is urging us that the decision of the Hon’ble Delhi High Court in the case of DIT v. New Skies Satellite BV (68 Taxmann.com 8) which is in favour of the assessee should be followed. 7.3 We note that there is no decision of the Hon’ble jurisdictional High Court on this subject. The Tribunal in assessee’s own case has rendered the decision against the assessee by placing reliance upon the decision of Hon’ble Madras High Court in the case of Verizon Communication (su…