How many judgments cite DIT v. New Skies Satellite BV?

325 judgments on BharatTax cite DIT v. New Skies Satellite BV (382 ITR 114), spanning 2016 to 2026.

Which sections of the Income Tax Act does DIT v. New Skies Satellite BV come up under?

It is most often cited in judgments turning on Section 9(1)(vi), Section 143(3), Section 144C(13), Section 195, Section 270A, Section 90(2).

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 368,382 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 195 Section 270A Section 90(2)Section 1961 Section 9(1)(vii)

Issues it is cited on

use of equipment section 9(l)(vi)section 9(1)(vi)section 9(l)section 195(2)clarificatory amendment withholding tax fees for included services section 90(2)royalty income section 9(1)tax treaty

Judgments citing DIT v. New Skies Satellite BV

National Stock Exchange of India Ltd, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, assessee’s appeal stands allowed

ITA 7735/MUM/2011[2008-09]Status: DisposedITAT Mumbai18 May 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Arvind SondeFor Respondent: Shri. Jasbir Chouhan

Section 195Section 195(1)Section 201(1)Section 9(1)(iv)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA no.7735/Mum./2011 (Assessment Year: 2008-09) National Stock Exchange of India Ltd, C-1, Block G Exchange Plaza, ……………. Appellant Bandra Kurla Complex, Bandra (E), Mumbai 400051 PAN AAACN1797L v/s DDIT (IT) RG 4(2) ……………. Respondent Mumbai Assessee by : Shri. Arvind Sonde Revenue by : Shri. Jasbir Chouhan Date of Hearing –11.04.2017 Date of Order -18.05.2017 O R D E R PER: SHAMIM YAHYA This appeal by the assessee is directed against order of Ld. CIT-A dated 30.08.2011 an…

Cairn Uk Holding Ltd., Ahmedabad vs. DCIT (International Taxation), New Delhi

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

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

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT

Section 143(3)Section 144

…the purposes of determining capital gain tax on this transaction retrospective amendment made should not eb considered. For this he relied upon the decision of the Hon‘ble Delhi High Court in case of Director of Income Tax versus New Skies Satellite BV (2016) 68 Taxmann.com 8 (Delhi). He further vehemently contested that the design internal reorganization of Indian operation of the Cairn group and there can be no tax which can be levied on the internal reorganization where there is no increase in the wealth of the appellant. 32. With respect to computation of the capital gain, he referred that provisions of secti…

Tti Team Telecom International Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, the appeals of the assessee are partly allowed in terms of our directions as indicated above

ITA 2763/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Tti Team Telecom Adit (It)-2(2) International Ltd. बनाम/ R.No.116, 1St Fl. C/O. Sudit K.Parekh & Co. Scindia House, Vs. Ballard House, 2Nd Floor, Ballard Pier, Adi Marzban Path, Ballard Pier, Mumbai-38 Fort, Mumbai-400001 (Appellant) (Respondent ) P.A. No.Aacct5300M Appellant By Shri Vijay Mehta & Anuj Kisnadwala (Ar) Revenue By Shri Jasbir S. Chauhan (Cit-Dr) सुनवाई क" तार"ख/Date Of Hearing: 01/11/2016 30/11/2016 आदेश क" तार"ख /Date Of Order:

Section 9(1)(vi)

…n contradicted by any authority so far or 19 TTI Team Telecom. I. Ltd. even by Ld. CIT-DR during the course of hearing before the Tribunal. He prayed reliance on the following judgments: i. DIT v. Infrasoft Ltd. 264 CTR 329(Del) ii. DIT v. New skies Satellite 382 ITR 114 (Del) iii. ADIT v. Baan Global BV (ITA No. 7048/Mum/2010 dated 13.06.2016. He requested for following the order of the Tribunal passed in the earlier years in view of facts of this case and in view of the judgment of Hon’ble Supreme Court in the case of Radhasoami Satsang v. Commissioner of Income-tax 193 ITR 321(SC). 4.13. We have gone through t…

Iljin Electric Co. Ltd, Mumbai vs. DCIT (It) Cir 2(2)(1), Mumbai

In the result, appeal for A

ITA 1023/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Oct 2016AY 2011-12

Bench: Shri Jason P. Boaz, Accoutant Member & Shri Saktijit Dey

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan

Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 234D

…epartmental Representative are not in the context of Explanation to Section 9(1)(vi) and Explanation below section 9(2), therefore, do not have relevance to the present case. He submitted, even otherwise also, in the case of DIT v/s New Skies Satellite B.V., (382 ITR 114), the Hon‟ble Delhi High Court after considering a number of decisions referred to by the learned Departmental Representative, including Verizon Communication Singapore Pte. Ltd. v/s ITO, 361 ITR 575 (Mad.) and Siemens Alkiongesellschaft (supra), held that Explanation to section 9(1)(vi) inserted by Finance Act, 2012, will not affect the corresp…

Mol Corporation, Gurgaon vs. Addl. DIT, New Delhi

In the result appeal of the assessee for the assessment year

ITA 6089/DEL/2012[2007-08]Status: DisposedITAT Delhi26 Sept 2016AY 2007-08

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

For Appellant: Sh. Nageswar Rao, AdvFor Respondent: Sh. Dheeraj Batnagar, CIT

Section 143Section 144CSection 147Section 9(1)(vi)

…ight of a computer programme and thus the payment for the same is not in the nature of royalty.‖ 16. With respect to the retrospective amendment by the Finance Act 2012, it has been held by Hon‘ble Delhi high court in case of DIT versus New Skies Satellite BV 382 ITR 114 wherein it has been 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 definition in a manner so that such income automatically becomes royalty, The Finance Act, 2012 which inserted several explanations to section 9 (1) (vi) by i…