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

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 1916/HYD/2019[2007-08]Status: DisposedITAT Hyderabad05 May 2022AY 2007-08

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 1915/HYD/2019[2006-07]Status: DisposedITAT Hyderabad05 May 2022AY 2006-07

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 1914/HYD/2019[2005-09]Status: DisposedITAT Hyderabad05 May 2022AY 2005-09

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…

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 1913/HYD/2019[2004-05]Status: DisposedITAT Hyderabad05 May 2022AY 2004-05

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…

M/S Belgacom International Carrier Services Sa, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1) International Taxation, Bangalore

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 2884/BANG/2017[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 2884/Bang/2017 Assessment Year : 2008-09 M/S. Belgacom The Deputy International Carrier Commissioner Of Services Sa, Income Tax, Rue Lebeau 4, Circle -1(1), 1000 Brussels, International Taxation, Vs. Belgium. Bangalore. Appellant Respondent : Shri V. Sridharan, Senior Assessee By Advocate : Shri Pradeep Kumar, Cit-Dr & Revenue By Smt. Vandana Sagar, Cit-Dr Date Of Hearing : 16-03-2022 Date Of Pronouncement : 26-04-2022 Order Per Beena Pillaipresent Appeal Is Filed By Non Resident Assessee Against Order Dated 30.10.2017 Passed By Dcit (It), Circle -1(1), Bangalore On Following Grounds Of Appeal: “Being Aggrieved By The Order Of The Learned Dcit, Circle - 1(1), International Taxation, Bengaluru ('A0'), Read With The Order Of The Learned Dispute Resolution Panel ('Drp*), Bengaluru, The Assessee Begs To Prefer The Present Appeal On The Following Grounds: 1. The Learned Ao Erred In Exercising, Jurisdiction U/S 147 Of The Act In The Case Of The Appellant. 2. The Lower Authorities Erred In Holding That A Sum Of Rs. 6,87,13,119/- Received By The Appellant From Its Customer In India Is In The Nature Of 'Royalty' Within The Meaning Of Section 9(1)(Vi) Of The It Act & Accordingly Taxable In India Under The It Act.

For Respondent: Shri V. Sridharan, Senior
Section 143(3)Section 147Section 148Section 234ASection 234BSection 234CSection 9(1)(v)Section 9(1)(vi)Section 9(1)(vii)

…orted in (2021) 432 ITR 471. The Ld.Counsel further submitted that the view of Hon’ble Delhi High Court in case of DDIT vs.New Skies Satellite BV(supra) has been approved by observing as under: “155. In Director of Income Tax v. New Skies Satellite BV, (2016) 382 ITR 114 ["New Skies Satellite V, a Page 9 IT(IT)A No. 2884/Bang/2017 Division Bench of the High Court of Delhi correctly observed that mere positions taken with respect to the OECD Commentary do not alter the DTAA's provisions, unless it is actually amended by way of bilateral re- negotiation ... 156. It is significant to note that after India took such…

New Skies Satellites B. V, Haryana vs. DCIT Circle 2(2)(2) Int. Taxation, Delhi

In the result, appeal is allowed as indicated above

ITA 436/DEL/2022[2018-19]Status: DisposedITAT Delhi22 Apr 2022AY 2018-19

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2018-19

Section 143(3)Section 144C(13)Section 234BSection 244ASection 270ASection 9(1)(vi)

…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 A.Y 2006-07 and A.Y.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…

ACIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ld., Mumbai

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

ITA 1177/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Mar 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Amarjit Singh () Assessment Year: 2017-18 & Assessment Year: 2017-18 Acit (It)-4(3)(1), M/S Viacom 18 Media Pvt. Ltd., Room No. 1613, 16Th Floor, Air Vs. Zion Bizworld, Subhash Road-A, Near India Building, Nariman Point, Garware Office, Ville Parle (East), Mumbai-400020. Mumbai-400057 Pan No. Aaacm 9164 E Appellant Respondent

For Appellant: Mr. Nimesh Vora, ARFor Respondent: Mr. S.N. Kabra , DR
Section 195Section 195(2)Section 9(1)Section 9(1)(vi)

…ponder charges paid to non- resident is not taxable as “royalty”. While doing so the Hon’ble Bombay High Court has relied on the Hon’ble Delhi High Court in the case of Asia Satellite Communication Company Ltd. (2011) 332 ITR 340 and Skies Satellite BV (2016) 382 ITR 114. The Ld. CIT(A) has also considered the DTAA in the case of other M/s Viacom 18 Media Pvt. Ltd. entities were not taxable in India. Similar finding has been given by the Ld. CIT(A) in the impugned order in ITA No. 1178/M/2021. 4. Aggrieved with the findings of the Ld. CIT(A), the Revenue is in appeal before the Tribunal raising the grounds as re…

ACIT 2 (1), Indore vs. M/S Jila Industries Ltd, Dhar

In the result this appeal of Revenue is dismissed

ITA 806/IND/2018[10-11]Status: DisposedITAT Indore25 Feb 2022

Bench: Ms.Suchitra R.Kamble & Shri Bhagirath Mal Biyanivirtual Hearing Assessment Year: 2010-11 Acit-2(1), Indore M/S. Jiji Industries Ltd., (Formerly Known As बनाम/ Krishna Profiles Pvt. Ltd.), Vs. Plot No.316, Sejwaya, Billod, Dhar (Mp) (Appellant) (Respondent ) P.A.N. - Aacck 1383 M Revenue By Shri P.K. Mitra, Cit-Dr Respondent By Shri S.S. Deshpande, Ca Date Of Hearing: 02.02.2022 Date Of Pronouncement: 25.02.2022

Section 143(3)

…ITA No.806/Ind/2018 1 Jiji Industries Ltd.(formerly known as Krishna Profiles P. Ltd.) अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.SUCHITRA R.KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Virtual Hearing Assessment Year: 2010-11 ACIT-2(1), Indore M/s. Jiji Industries Ltd., (Formerly known as बनाम/ Krishna Profiles Pvt. Ltd.), Vs. Plot No.316, Sejwaya, Billod, Dhar (MP) (Appellant) (Respondent ) P.A.N. - AACCK 1383 M Revenue by Shri P.K. Mitra, CIT-DR Respondent by Shri S.S. Deshpande, CA Date of Hearing: 02.02.2022 Date of Pr…

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 1138/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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 1137/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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 1136/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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 1135/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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 1134/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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 1133/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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 1132/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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 1131/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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 1130/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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 1129/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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 1097/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…

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

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

ITA 1096/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…187 of 2018) wherein it has been held that the transponder charges paid to a non-resident is not taxable as ‗royalty‘ following the decision of the honourable Delhi High Court in case of Asia Satellite Communications Ltd [332 ITR 340 ] and skies Satellite BV [382 ITR 114] , the learned CIT – A further held that the payment of transponder charges paid by the assessee to the above referred to 3 entities are not taxable in India and therefore assessee cannot be asked to withhold tax on these payments. 06. Learned assessing officer is aggrieved with the above order and therefore has preferred all these appeals. 07.…