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.

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 114)

Amazon Web Services, Inc., Usa vs. ACIT, Circle-1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 522/DEL/2023[2014-15]Status: FixedITAT Delhi01 Aug 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…d, it is respectfully submitted that retrospective amendment made in section 9(1)(vi) of the Act by way of insertion of Explanation 5 thereto cannot be read into the Tax Treaty. The jurisdictional Delhi High Court in the case of DIT vs New Skies Satellite BV: 382 ITR 114 (Del), held in context with retrospective amendment in section 91Xvi) of the Act that any amendment in the Act would not override the provisions of a Tax Treaty unless respective changes are also made in such Tax Treaty. (Also refer. DIT vs Ericsson AB 343 ITR 470 (Del HC) & DIT vs Nokia Network OY: 358 ITR 259 (Del HC) The said principle of law…

Commissioner of Income Tax (International Taxation)-2 vs. Intelsat Us Llc (Erstwhile Intelsat Corporation)

ITA - 395 / 2023HC Delhi24 Jul 2023

…the issue raised in the present appeal is covered by the decisions rendered by the coordinate benches in M/s Asia Satellite Telecommunications Co. Ltd. v. DIT (2011) 322 ITR 340 (Del) and Director of International Taxation v. New Skies Satellite BV (2016) 382 ITR 114 (Del). 9. We are told that the appellant/revenue has preferred Special Leave Petition(s) against the said decisions, which are pending adjudication. 10. Accordingly, the appeal of the appellant/revenue is closed, following the abovementioned decisions rendered by the coordinate benches 11. It is, however, made clear that if the Supreme…

Commissioner of Income Tax (International Taxation)-2 vs. Intelsat Us Llc (Erstwhile Intelsat Corporation)

ITA - 394 / 2023HC Delhi24 Jul 2023

…$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 394/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 ..... Appellant Through: Mr Sanjay Kumar, Senior Standing Counsel with Ms Easha Kadian and Ms Hemlata Rawat, Standing Counsel. versus INTELSAT US LLC (ERSTWHILE INTELSAT CORPORATION) ..... Respondent Through: Mr S S Tomar with Mr Ankit Sahani, Advocates. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA O R D E R % 24.07.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM…

Planetcast International Pte.Ltd, Singapure vs. ACIT, Circle1(1)(1) International Taxation, Delhi

In the result, appeal is partly allowed

ITA 1832/DEL/2022[2019-20]Status: DisposedITAT Delhi14 Jul 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Dr. B.R.R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Sh. Vizaya Vasanta, CIT-DR

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

…s has been made on retrospective amendment brought by the Finance Act with special reference to Explanation 6 of section 9(1)(vi) of the Act. This issue has been well settled by the Hon'ble Jurisdictional High Court of Delhi in the case of New Skies Satellite 382 ITR 114. Relevant findings of the Hon'ble High Court read as under: “54. Neither can an Act of Parliament supply or alter the boundaries of the definition under Article 12 of the DTAAs by supplying redundancy to any part of it. This becomes especially important in the context of Explanation 6, which states that whether the 'process' is secret or not is…

Sanjeev Agrawal, Jaipur vs. DCIT, Central Circle-4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 71/JPR/2023[2018-19]Status: DisposedITAT Jaipur10 May 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani (CA)For Respondent: Smt. Monisha Choudhary, (Addl.CIT)

Section 143(1)Section 250Section 4Section 5Section 6Section 90

…the Double Taxation Avoidance Agreement is a treaty and the provisions contained therein are expressions of sovereign policy of more than one sovereign state. Accordingly, provisions of DTAA shall override the provision of ITA. • New Skies Satellite BV [2016] 382 ITR 114 (Delhi), It was held that where the Central Government has entered into a Double Tax Avoidance Agreement, then in relation to the taxpayer who is contemplated by such agreement, the provisions of the Act shall apply to the extent that they are more beneficial to the assessee. 2.14 Attention is also drawn towards Article 51(c), of Constitution of…

DCIT (It)-4(1)(1), Mumbai vs. M/S Reliance Jio Infocomm Ltd, Mumbai

In the result, the appeal of the Revenue stands dismissed

ITA 2866/MUM/2022[2019-20]Status: DisposedITAT Mumbai26 Apr 2023AY 2019-20

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2866/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Dcit(It)-4(1)(1) बिधम/ M/S. Reliance Jio Room No. 1712, 17Th Floor, Infocomm Ltd Vs. Air India Building, Nariman 3Rd Floor, Maker Point, Mumbai-400021. Chamber-Iv, 222, Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabci6363G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nimesh Vora/Ms. Moksha Moksha Mehta Revenue By: None सुनवाई की तारीख / Date Of Hearing: 24/02/2023 घोषणा की तारीख /Date Of Pronouncement: 26/04/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Cit(A)/Nfac, Mumbai Dated 08.09.2022 For The Ay 2019-20. 2. The Grounds Of Appeal Of The Revenue Are As Under: - A. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee By Way Of Royalty U/S 9(1)(Vi) Of The It Act, 1961 Read With Article 13 Of The India-Uk Dtaa. B. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld, Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee

For Appellant: Shri Nimesh Vora/Ms. MokshaFor Respondent: None

Section 195Section 248Section 9Section 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 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 transmission services from…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1953/DEL/2022[2018-19]Status: FixedITAT Delhi20 Apr 2023AY 2018-19

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115

…ect of dividend distribution tax, can only benefit the domestic company concerned. The treaty protection thus sought goes well beyond the purpose of the tax treaties. (d) Hon’ble Delhi High Court’s judgment in the case of DIT v. New Skies Satellite BV [(2016) 382 ITR 114 (Del)] does lay down the principle that an amendment in the domestic law will not influence the interpretation of that expression in the tax treaty, and there is absolutely no doubt on that proposition, but that proposition cannot support the interpretation, as is canvassed by the coordinate benches, that even when tax burden is shifted from a re…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1952/DEL/2022[2017-18]Status: FixedITAT Delhi20 Apr 2023AY 2017-18

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115

…ect of dividend distribution tax, can only benefit the domestic company concerned. The treaty protection thus sought goes well beyond the purpose of the tax treaties. (d) Hon’ble Delhi High Court’s judgment in the case of DIT v. New Skies Satellite BV [(2016) 382 ITR 114 (Del)] does lay down the principle that an amendment in the domestic law will not influence the interpretation of that expression in the tax treaty, and there is absolutely no doubt on that proposition, but that proposition cannot support the interpretation, as is canvassed by the coordinate benches, that even when tax burden is shifted from a re…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 521/DEL/2021[2016-17]Status: FixedITAT Delhi20 Apr 2023AY 2016-17

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115

…ect of dividend distribution tax, can only benefit the domestic company concerned. The treaty protection thus sought goes well beyond the purpose of the tax treaties. (d) Hon’ble Delhi High Court’s judgment in the case of DIT v. New Skies Satellite BV [(2016) 382 ITR 114 (Del)] does lay down the principle that an amendment in the domestic law will not influence the interpretation of that expression in the tax treaty, and there is absolutely no doubt on that proposition, but that proposition cannot support the interpretation, as is canvassed by the coordinate benches, that even when tax burden is shifted from a re…

Maruti Suzuki India Limited, New Delhi vs. ACIT, Spl. Range-6, New Delhi

ITA 8968/DEL/2019[2015-16]Status: HeardITAT Delhi20 Apr 2023AY 2015-16

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115

…ect of dividend distribution tax, can only benefit the domestic company concerned. The treaty protection thus sought goes well beyond the purpose of the tax treaties. (d) Hon’ble Delhi High Court’s judgment in the case of DIT v. New Skies Satellite BV [(2016) 382 ITR 114 (Del)] does lay down the principle that an amendment in the domestic law will not influence the interpretation of that expression in the tax treaty, and there is absolutely no doubt on that proposition, but that proposition cannot support the interpretation, as is canvassed by the coordinate benches, that even when tax burden is shifted from a re…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 8009/DEL/2018[2014-15]Status: HeardITAT Delhi20 Apr 2023AY 2014-15

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115

…ect of dividend distribution tax, can only benefit the domestic company concerned. The treaty protection thus sought goes well beyond the purpose of the tax treaties. (d) Hon’ble Delhi High Court’s judgment in the case of DIT v. New Skies Satellite BV [(2016) 382 ITR 114 (Del)] does lay down the principle that an amendment in the domestic law will not influence the interpretation of that expression in the tax treaty, and there is absolutely no doubt on that proposition, but that proposition cannot support the interpretation, as is canvassed by the coordinate benches, that even when tax burden is shifted from a re…

Taj Tv Ltd., Mumbai vs. Dy CIT (International Taxation)-4(1)(2), Mumbai

ITA 821/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 Mar 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Taj Tv Limited Dcit (International C/O. Suresh Surana & Taxation)-4(1)(2) Associates Llp Air India Building, 8Th Floor, Bakhtawar, Vs. Nariman Point, Nariman Point, Mumbai-400 Mumbai-400 021 020 (Appellant) (Respondent) Pan No. Aabct6542J Reference Of Orders / Directions In Appeal Sr Orders & Directions Passed By Date No 1 Draft Assessment Order U/S The Deputy 27/12/2019 144C Of The Act Commissioner Of Income Tax , International Taxation, Circle 4 (1) (2), Mumbai 2 Direction U/S 144C (5) Of The Cit (Drp-2) , 22/03/2021 Act Mumbai - 2 3 Assessment Order U/S 143 93) The Deputy 12/04/2021 R.W.S 144C (13) Of The Act Commissioner Of Income Tax , International Taxation, Circle 4 (1) (2), Mumbai

For Appellant: Shri P.J. Pardiwala Sr AdvFor Respondent: Shri G.C. Srivastava, Adv

Section 143Section 144C

…under section 195 of the act, assessee submitted that the issue in dispute is squarely covered by the decision of the honorable Delhi Page 39 of 121 Taj TV Ltd.; A.Y. 17-18 High Court in case of director of international taxation versus New Skies satellite BV 382 ITR 114 and further the decision of the coordinate bench in assessee‟s own case for last several years wherein it has been held that the payment of up linking and transponder fees does not amount to royalty and further in absence of any permanent establishment or business connection in India it is not taxable in India. Submission of revenue 018. The le…

Commissioner of Income Tax (International Taxation)-2 vs. New Skies Satellite Bv

ITA - 41 / 2023HC Delhi23 Jan 2023

…e respondent/assessee. 6. Learned counsel for the parties inform us that the issue raised in the instant matter is covered by the judgment of the coordinate bench of this court rendered in Director of Income–Tax v. New Skies Satellite BV and Anr. [2016] 382 ITR 114 (Del) 7. In view of what is stated hereinabove, no substantial question of law arises for our consideration in the present appeal. 8. The appeal is, accordingly, closed. RAJIV SHAKDHER, J TARA VITASTA GANJU, J JANUARY 23, 2023 aj Click here to check corrigendum, if any ITA 41/2023 page…

ACIT(It), Circle - 1(2), Kolkata vs. M/S. Ixia Technologies International Limited, Kolkata

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

ITA 6/KOL/2020[2014-15]Status: DisposedITAT Kolkata06 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 6/Kol/2020 Assessment Year: 2014-2015 Assistant Commissioner Of Income Tax(It)...Appellant Circle-1(2), Kolkata, Aayakar Bhawanpoorva, 110, Shantipally, Kolkata-700107 -Vs.- Ixia Technologies International Limited,..Respondent Plot No. Y-14, Block-Ep, Sector-V, Salt Lake Electronics Complex, Bidhan Nagar, Kolkata-700091 [Pan: Aacci3401L] Appearances By: Shri Amal Kamat, Cit, Appeared On Behalf Of The Revenue Shri Rahul Saha, A.R., Appeared On Behalf Of The Assessee

Section 250Section 9(1)(vi)

…ITA No. 6/KOL/2020 Assessment Year: 2014-2015 Ixia Technologies International Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar,Accountant Member I.T.A. No. 6/KOL/2020 Assessment Year: 2014-2015 Assistant Commissioner of Income Tax(IT)...Appellant Circle-1(2), Kolkata, Aayakar BhawanPoorva, 110, Shantipally, Kolkata-700107 -Vs.- Ixia Technologies International Limited,..Respondent Plot No. Y-14, Block-EP, Sector-V, Salt Lake Electronics Complex, Bidhan Nagar, Kolkata-700091 [PAN: AACCI3401L] Appearances by: Shri Amal Kamat, CIT,…

ITO 2(5), Indore vs. M/S I Paradise Infomedia P Ltd., Indore

In the result, Revenue’s appeal is dismissed

ITA 813/IND/2018[13-14]Status: DisposedITAT Indore10 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Porwal, Sr.D.RFor Respondent: Shri Santosh Deshmukh & Shri

Section 143(3)Section 195Section 40Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.813/Ind/2018 (Assessment Year: 2013-14) The Income Tax Officer - Vs. M/s. I Paradise Infomedia 2(5), Pvt. Ltd. Indore 1054-S, Scheme No. 114, Vijay Nagar, Indore PAN No. AACCI0748L (Appellant) .. (Respondent) Appellant by : Shri Ashish Porwal, Sr.D.R. Respondent by : Shri Santosh Deshmukh & Shri Giriraj Gupta, A.Rs. 12.09.2022 Date of Hearing Date of Pronouncement 10 .11.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Reve…