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

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4584/DEL/2010[2006-07]Status: DisposedITAT Delhi17 Oct 2022AY 2006-07
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…ds to have control over the equipment. If the payer merely receives a service without control or possession of the equipment, no royalty can arise. 27. To the same effect are the following decisions: • Director of Income-tax v. New Skies Satellite BY (2016) 382 ITR 114 (Del HC) • Yahoo India (P.) Ltd. v. DCIT 140 TTJ 195 (Mumbai) 28. It is submitted that at no point of time the control of equipment is exclusively granted to Ariba India or its clients. The observations of the CIT(A) @ para 49 of the Impugned Order for AYs 2004-05 to 2006-07) regarding control of the equipment by grant of access through userid a…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4583/DEL/2010[2005-06]Status: DisposedITAT Delhi17 Oct 2022AY 2005-06
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…ds to have control over the equipment. If the payer merely receives a service without control or possession of the equipment, no royalty can arise. 27. To the same effect are the following decisions: • Director of Income-tax v. New Skies Satellite BY (2016) 382 ITR 114 (Del HC) • Yahoo India (P.) Ltd. v. DCIT 140 TTJ 195 (Mumbai) 28. It is submitted that at no point of time the control of equipment is exclusively granted to Ariba India or its clients. The observations of the CIT(A) @ para 49 of the Impugned Order for AYs 2004-05 to 2006-07) regarding control of the equipment by grant of access through userid a…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4582/DEL/2010[2004-05]Status: DisposedITAT Delhi17 Oct 2022AY 2004-05
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…ds to have control over the equipment. If the payer merely receives a service without control or possession of the equipment, no royalty can arise. 27. To the same effect are the following decisions: • Director of Income-tax v. New Skies Satellite BY (2016) 382 ITR 114 (Del HC) • Yahoo India (P.) Ltd. v. DCIT 140 TTJ 195 (Mumbai) 28. It is submitted that at no point of time the control of equipment is exclusively granted to Ariba India or its clients. The observations of the CIT(A) @ para 49 of the Impugned Order for AYs 2004-05 to 2006-07) regarding control of the equipment by grant of access through userid a…

The Commissioner of Income Tax- International Taxation 2 Delhi vs. New Skies Satellite Bv

ITA-375/2022HC Delhi28 Sept 2022
Section 9(1)(vi)

…CD commentary on this issue. 3. Admittedly, the question of law urged in the present appeal is covered 2022:DHC:4056-DB ITA 375/2022 Page 2 of 2 by the decision of this Court in assessee’s own case in Director of Income Tax vs. New Skies Satellite BV (2016) 382 ITR 114. 4. Learned counsel for the Appellant states that the Revenue has not accepted the aforesaid decision and has preferred a Special Leave Petition against the same being Civil Appeal No.1380/2016. 5. Though the judgment of this Court has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment…

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

ITA/347/2022HC Delhi21 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 9Section 9(1)(vi)

…Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 (Del) and Director of International Taxation Vs. New This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/003803 ITA Nos.346-347/2022 Page 3 of 3 Skies Satellite BV, (2016) 382 ITR 114 Del. 4. Learned Counsel for the Appellant states that the Revenue has not accepted the aforesaid decisions and has preferred SLPs against the same. 5. Though the appeals in the aforementioned cases are pending adjudication, yet there is no stay of the said judgments till date. 6. Consequently, in view of the judgments of the Supreme Court in Kunh…

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

ITA/346/2022HC Delhi21 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 9Section 9(1)(vi)

…Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 (Del) and Director of International Taxation Vs. New This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/003803 ITA Nos.346-347/2022 Page 3 of 3 Skies Satellite BV, (2016) 382 ITR 114 Del. 4. Learned Counsel for the Appellant states that the Revenue has not accepted the aforesaid decisions and has preferred SLPs against the same. 5. Though the appeals in the aforementioned cases are pending adjudication, yet there is no stay of the said judgments till date. 6. Consequently, in view of the judgments of the Supreme Court in Kunh…

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

ITA - 347 / 2022HC Delhi21 Sept 2022
Section 9Section 9(1)(vi)

…evenue on similar grounds relying on the decisions in M/s Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 (Del) and Director of International Taxation Vs. New 2022:DHC:3803-DB ITA Nos.346-347/2022 Page 3 of 3 Skies Satellite BV, (2016) 382 ITR 114 Del. 4. Learned Counsel for the Appellant states that the Revenue has not accepted the aforesaid decisions and has preferred SLPs against the same. 5. Though the appeals in the aforementioned cases are pending adjudication, yet there is no stay of the said judgments till date. 6. Consequently, in view of the judgments of the Supreme Court in Kunh…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…at the recipient/customer uses the equipment as such. The customer merely makes use of the facility, though he does not himself use the equipment. The Hon'ble Delhi High Court in the case of DIT v. New Skies Satellite BV [2016] 68 taxmann.com 8/238 Taxman 577/382 ITR 114 and CIT v. Siemens Aktiongesellschaft [2009] 177 Taxman 8/310 ITR 320 (Bom.) have also taken similar view in the context of use of transponder facility. This view has been affirmed by the Mumbai ITAT in the case of Dy. CIT v. Reliance Jio Infocomm Ltd. [2019] 108 taxmann.com 325 (Mum.), wherein it has been held that u/s.9(1)(vi) of the Act, payme…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…at the recipient/customer uses the equipment as such. The customer merely makes use of the facility, though he does not himself use the equipment. The Hon'ble Delhi High Court in the case of DIT v. New Skies Satellite BV [2016] 68 taxmann.com 8/238 Taxman 577/382 ITR 114 and CIT v. Siemens Aktiongesellschaft [2009] 177 Taxman 8/310 ITR 320 (Bom.) have also taken similar view in the context of use of transponder facility. This view has been affirmed by the Mumbai ITAT in the case of Dy. CIT v. Reliance Jio Infocomm Ltd. [2019] 108 taxmann.com 325 (Mum.), wherein it has been held that u/s.9(1)(vi) of the Act, payme…

M/S Honeywell Technology Solutions Lab Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

ITA 2890/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranm/S Honeywell Technolgoy Solutions Jt. Cit, Special Range 3 Pvt. Ltd. 2Nd Floor, Bmtc Building Survey No. 96 & 97, Boganahalli 6Th Block, Koramangala Village & Survey No. 72/2 & 72/5 Vs. Bengaluru 560095 Doddakananahalli Village Varthur Hobli, Bengaluru East Taluk, Bengaluru 560103 Pan – Aaach4151J Appellant Respondent Appellant By: Smt. Shreya Loyalaka, Advocate Respondent By: Shri Sumer Singh Meena, Cit-Dr Date Of Hearing: 30.03.2022 Date Of Pronouncement: 30.05.2022

For Appellant: Smt. Shreya Loyalaka, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 2Section 2(2)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “A” BENCH, BENGALURU Before Shri N.V. Vasudevan, Vice President and Shri B.R. Baskaran, Accountant Member M/s Honeywell Technolgoy Solutions Jt. CIT, Special Range 3 Pvt. Ltd. 2nd Floor, BMTC Building Survey No. 96 & 97, Boganahalli 6th Block, Koramangala Village and Survey No. 72/2 & 72/5 Vs. Bengaluru 560095 Doddakananahalli Village Varthur Hobli, Bengaluru East Taluk, Bengaluru 560103 PAN – AAACH4151J Appellant Respondent Appellant by: Smt. Shreya Loyalaka, Advocate Respondent by: Shri Sumer Singh Meena, CIT-DR Date of Hearing: 30.03.2022 Date of Pronouncement: 30…

Intelsat Corporation, New Delhi vs. ACIT (International Taxation), Circle-2(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 4412/DEL/2019[2016-17]Status: DisposedITAT Delhi20 May 2022AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

For Appellant: Shri Vishal Kalra, Adv.; &For Respondent: Ms. Anupama Anand
Section 271Section 9

…espect of the assessment year 2012-13. The Tribunal has placed reliance on the decisions of this Court in M/s Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 (Del) and Director of International Taxation Vs. New Skies Satellite BV, (2016) 382 ITR 114 Del. Since the issues raised by the Revenue are squarely covered by the aforesaid decisions of this Court, in our view, no question of law arises for our consideration. Dismissed." 9. Similar view was taken in Assessment Year 2013-14 by this Tribunal in ITA No. 5534/DEL/2016 wherein the Tribunal has placed strong reliance on the decision of the…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1073/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 May 2022AY 2016-17

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Nimesh VoraFor Respondent: Milind Chavan
Section 195Section 195(2)Section 9Section 9(1)(v)Section 9(1)(vi)

…ITA No. 1487 of 2018) and the decision of Hon’ble Delhi High Court in the case of Asia 4 6 Appeals A.Ys. 2016-17 & 2020-21 ACIT (IT) 4(3)(1) Vs. M/s Viacom 18 Media Pvt.Ltd. Satellite Communication Company Ltd. (2011) 332 ITR 340 & Skies Satellite BV (2016) 382 ITR 114, the relevant part of decision of CIT(A) is reproduced as under: “The assessee is engaged in the business of marketing advertising air time of different television channels, distribution of these channels etc. The assessee has made payment for transponder service fees paid to three entities namely: 1. Intelsat Corporation, USA (Intelsat) 2. Intel…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1071/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 May 2022AY 2016-17

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Nimesh VoraFor Respondent: Milind Chavan
Section 195Section 195(2)Section 9Section 9(1)(v)Section 9(1)(vi)

…ITA No. 1487 of 2018) and the decision of Hon’ble Delhi High Court in the case of Asia 4 6 Appeals A.Ys. 2016-17 & 2020-21 ACIT (IT) 4(3)(1) Vs. M/s Viacom 18 Media Pvt.Ltd. Satellite Communication Company Ltd. (2011) 332 ITR 340 & Skies Satellite BV (2016) 382 ITR 114, the relevant part of decision of CIT(A) is reproduced as under: “The assessee is engaged in the business of marketing advertising air time of different television channels, distribution of these channels etc. The assessee has made payment for transponder service fees paid to three entities namely: 1. Intelsat Corporation, USA (Intelsat) 2. Intel…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1070/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 May 2022AY 2016-17

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Nimesh VoraFor Respondent: Milind Chavan
Section 195Section 195(2)Section 9Section 9(1)(v)Section 9(1)(vi)

…ITA No. 1487 of 2018) and the decision of Hon’ble Delhi High Court in the case of Asia 4 6 Appeals A.Ys. 2016-17 & 2020-21 ACIT (IT) 4(3)(1) Vs. M/s Viacom 18 Media Pvt.Ltd. Satellite Communication Company Ltd. (2011) 332 ITR 340 & Skies Satellite BV (2016) 382 ITR 114, the relevant part of decision of CIT(A) is reproduced as under: “The assessee is engaged in the business of marketing advertising air time of different television channels, distribution of these channels etc. The assessee has made payment for transponder service fees paid to three entities namely: 1. Intelsat Corporation, USA (Intelsat) 2. Intel…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1069/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 May 2022AY 2016-17

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Nimesh VoraFor Respondent: Milind Chavan
Section 195Section 195(2)Section 9Section 9(1)(v)Section 9(1)(vi)

…ITA No. 1487 of 2018) and the decision of Hon’ble Delhi High Court in the case of Asia 4 6 Appeals A.Ys. 2016-17 & 2020-21 ACIT (IT) 4(3)(1) Vs. M/s Viacom 18 Media Pvt.Ltd. Satellite Communication Company Ltd. (2011) 332 ITR 340 & Skies Satellite BV (2016) 382 ITR 114, the relevant part of decision of CIT(A) is reproduced as under: “The assessee is engaged in the business of marketing advertising air time of different television channels, distribution of these channels etc. The assessee has made payment for transponder service fees paid to three entities namely: 1. Intelsat Corporation, USA (Intelsat) 2. Intel…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1066/MUM/2021[2020-21]Status: DisposedITAT Mumbai17 May 2022AY 2020-21

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Nimesh VoraFor Respondent: Milind Chavan
Section 195Section 195(2)Section 9Section 9(1)(v)Section 9(1)(vi)

…ITA No. 1487 of 2018) and the decision of Hon’ble Delhi High Court in the case of Asia 4 6 Appeals A.Ys. 2016-17 & 2020-21 ACIT (IT) 4(3)(1) Vs. M/s Viacom 18 Media Pvt.Ltd. Satellite Communication Company Ltd. (2011) 332 ITR 340 & Skies Satellite BV (2016) 382 ITR 114, the relevant part of decision of CIT(A) is reproduced as under: “The assessee is engaged in the business of marketing advertising air time of different television channels, distribution of these channels etc. The assessee has made payment for transponder service fees paid to three entities namely: 1. Intelsat Corporation, USA (Intelsat) 2. Intel…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd., Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1065/MUM/2021[2020-21]Status: DisposedITAT Mumbai17 May 2022AY 2020-21

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Nimesh VoraFor Respondent: Milind Chavan
Section 195Section 195(2)Section 9Section 9(1)(v)Section 9(1)(vi)

…ITA No. 1487 of 2018) and the decision of Hon’ble Delhi High Court in the case of Asia 4 6 Appeals A.Ys. 2016-17 & 2020-21 ACIT (IT) 4(3)(1) Vs. M/s Viacom 18 Media Pvt.Ltd. Satellite Communication Company Ltd. (2011) 332 ITR 340 & Skies Satellite BV (2016) 382 ITR 114, the relevant part of decision of CIT(A) is reproduced as under: “The assessee is engaged in the business of marketing advertising air time of different television channels, distribution of these channels etc. The assessee has made payment for transponder service fees paid to three entities namely: 1. Intelsat Corporation, USA (Intelsat) 2. Intel…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1919/HYD/2019[2010-11]Status: DisposedITAT Hyderabad05 May 2022AY 2010-11

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…vailable with transponder to particular customers. amount paid to assessee by its customers would not represent income by way of royalty within meaning of section 9(1). 3.5.9. Reliance is also placed on decision of Delhi High Court in New Skies Sattellite BV (382 ITR 114); :- 8 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. 3.5.10. The Hon'ble Mumbai Tribunal in the case of Standard Chartered Bank vs. Deputy Director of Income-tax (International Taxation) - 2(1), Mumbai (11 taxmann.com 105) had observed as under: "The meaning of the expression "use or right to use" as used in Article 12(3)( b ) has…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1918/HYD/2019[2009-10]Status: DisposedITAT Hyderabad05 May 2022AY 2009-10

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…vailable with transponder to particular customers. amount paid to assessee by its customers would not represent income by way of royalty within meaning of section 9(1). 3.5.9. Reliance is also placed on decision of Delhi High Court in New Skies Sattellite BV (382 ITR 114); :- 8 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. 3.5.10. The Hon'ble Mumbai Tribunal in the case of Standard Chartered Bank vs. Deputy Director of Income-tax (International Taxation) - 2(1), Mumbai (11 taxmann.com 105) had observed as under: "The meaning of the expression "use or right to use" as used in Article 12(3)( b ) has…

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1917/HYD/2019[2008-09]Status: DisposedITAT Hyderabad05 May 2022AY 2008-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…vailable with transponder to particular customers. amount paid to assessee by its customers would not represent income by way of royalty within meaning of section 9(1). 3.5.9. Reliance is also placed on decision of Delhi High Court in New Skies Sattellite BV (382 ITR 114); :- 8 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. 3.5.10. The Hon'ble Mumbai Tribunal in the case of Standard Chartered Bank vs. Deputy Director of Income-tax (International Taxation) - 2(1), Mumbai (11 taxmann.com 105) had observed as under: "The meaning of the expression "use or right to use" as used in Article 12(3)( b ) has…