Dy. DIT (IT) v. Set Satellite (Singapore) Pte. Ltd.

106 ITD 175Income Tax Appellate Tribunal2007#2268 most cited

What is Dy. DIT (IT) v. Set Satellite (Singapore) Pte. Ltd. authority for?

For computing profits of a dependent agency permanent establishment (DAPE), the 'two taxpayer approach' is upheld. A hypothetical DAPE is visualized based on the General Enterprise's functions performed, assets used, and risks assumed, given the absence of a physical establishment.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2024.

Also referred to as

Dy. DIT (IT) v. Set Satellite (Singapore) Pte. Ltd. · 106 ITD 175 · dependent agency permanent establishment · DAPE profits computation · two taxpayer approach · FAR analysis · functional analysis · section 144C · DTAA · international taxation

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 234ASection 234BSection 270A

Issues it is cited on

installation peuse of equipmentdependent agent pesection 44dagency peservice pefunctional analysisfar analysisinterest on refundcopyrighted articlesection 115atransactional net margin method

Judgments citing Dy. DIT (IT) v. Set Satellite (Singapore) Pte. Ltd.

The DDIT(It)-1(1), Mumbai vs. M/S. Asia Today Ltd (Formerly Winter Heath Ltd), Mumbai

In the result, all the four appeals are dismissed as infructuous and all the four cross objections are allowed

ITA 5042/MUM/2008[2005-2006]Status: HeardITAT Mumbai29 Jan 2021AY 2005-2006

…consonance with Authorised OECD Approach of the OECD. On materially similar facts of dependent agency permanent establishment for a similarly placed foreign telecasting company as in this case, in the case of DDIT Vs Set Satellite (Singapore) Pte Ltd [(2007) 106 ITD 175 (Mum)], a coordinate bench, speaking through one of us, (i.e. the Vice President), had upheld the "two taxpayer approach", in computation of DAPE profits, and observed as follows: 11. The particular difficulty in the case of a dependent agent permanent establishment is that DAPE itself is hypothetical because there is no establishment - permanen…

The ADIT(It)-1(1), Mumbai vs. M/S. Asia Today Ltd, Mumbai

In the result, all the four appeals are dismissed as infructuous and all the four cross objections are allowed

ITA 1879/MUM/2008[2004-2005]Status: HeardITAT Mumbai29 Jan 2021AY 2004-2005

…consonance with Authorised OECD Approach of the OECD. On materially similar facts of dependent agency permanent establishment for a similarly placed foreign telecasting company as in this case, in the case of DDIT Vs Set Satellite (Singapore) Pte Ltd [(2007) 106 ITD 175 (Mum)], a coordinate bench, speaking through one of us, (i.e. the Vice President), had upheld the "two taxpayer approach", in computation of DAPE profits, and observed as follows: 11. The particular difficulty in the case of a dependent agent permanent establishment is that DAPE itself is hypothetical because there is no establishment - permanen…

The ADIT(It)-1(1), Mumbai vs. M/S. Asia Today Ltd, Mumbai

In the result, all the four appeals are dismissed as infructuous and all the four cross objections are allowed

ITA 1878/MUM/2008[2002-2003]Status: HeardITAT Mumbai29 Jan 2021AY 2002-2003

…consonance with Authorised OECD Approach of the OECD. On materially similar facts of dependent agency permanent establishment for a similarly placed foreign telecasting company as in this case, in the case of DDIT Vs Set Satellite (Singapore) Pte Ltd [(2007) 106 ITD 175 (Mum)], a coordinate bench, speaking through one of us, (i.e. the Vice President), had upheld the "two taxpayer approach", in computation of DAPE profits, and observed as follows: 11. The particular difficulty in the case of a dependent agent permanent establishment is that DAPE itself is hypothetical because there is no establishment - permanen…

DDIT, New Delhi vs. M/S. Mitsui and Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 794/DEL/2012[2008-09]Status: DisposedITAT Delhi07 Jan 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…ion made on behalf of the appellant, the findings of the Assessing Officer in the assessment order and the facts on record. The Assessing Officer has placed reliance on the order of the IT AT, Bombay Bench in DDIT vs. Set Satellite (Singapore) Pte Ltd. (2007) 106 ITD 175( Mumbai): (2007) 108 TTJ (Mumbai)445 which has been set aside by the Hon’ble Bombay High Court by their judgment dated 22nd August, 2008 reported in 307 ITR 205 (Bombay):218 CTR (Bom) 452: 173 Taxman 475:11 DTR 313(Bom). The matter is directly covered by that judgment in which the Bombay High Court has followed the judgment of DIT, International…

M/S. Mitsui & Co. Ltd., New Delhi vs. DDIT, New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 4367/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…ion made on behalf of the appellant, the findings of the Assessing Officer in the assessment order and the facts on record. The Assessing Officer has placed reliance on the order of the IT AT, Bombay Bench in DDIT vs. Set Satellite (Singapore) Pte Ltd. (2007) 106 ITD 175( Mumbai): (2007) 108 TTJ (Mumbai)445 which has been set aside by the Hon’ble Bombay High Court by their judgment dated 22nd August, 2008 reported in 307 ITR 205 (Bombay):218 CTR (Bom) 452: 173 Taxman 475:11 DTR 313(Bom). The matter is directly covered by that judgment in which the Bombay High Court has followed the judgment of DIT, International…

DDIT, New Delhi vs. M/S. Mitsui & Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 4329/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…ion made on behalf of the appellant, the findings of the Assessing Officer in the assessment order and the facts on record. The Assessing Officer has placed reliance on the order of the IT AT, Bombay Bench in DDIT vs. Set Satellite (Singapore) Pte Ltd. (2007) 106 ITD 175( Mumbai): (2007) 108 TTJ (Mumbai)445 which has been set aside by the Hon’ble Bombay High Court by their judgment dated 22nd August, 2008 reported in 307 ITR 205 (Bombay):218 CTR (Bom) 452: 173 Taxman 475:11 DTR 313(Bom). The matter is directly covered by that judgment in which the Bombay High Court has followed the judgment of DIT, International…

DDIT, New Delhi vs. M/S Mitsui & Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 2801/DEL/2011[2006-07]Status: DisposedITAT Delhi07 Jan 2020AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…ion made on behalf of the appellant, the findings of the Assessing Officer in the assessment order and the facts on record. The Assessing Officer has placed reliance on the order of the IT AT, Bombay Bench in DDIT vs. Set Satellite (Singapore) Pte Ltd. (2007) 106 ITD 175( Mumbai): (2007) 108 TTJ (Mumbai)445 which has been set aside by the Hon’ble Bombay High Court by their judgment dated 22nd August, 2008 reported in 307 ITR 205 (Bombay):218 CTR (Bom) 452: 173 Taxman 475:11 DTR 313(Bom). The matter is directly covered by that judgment in which the Bombay High Court has followed the judgment of DIT, International…

DCIT, New Delhi vs. M/S Jsl Ltd., Hisar

Accordingly, ground number 2 of the appeal of the learned AO for 2007 – 08 is dismissed

ITA 4110/DEL/2013[2007-08]Status: DisposedITAT Delhi19 Nov 2018AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kumar Parnav, Sr. DR
Section 92CSection 92C(2)

…account of capacity utilization. - Mentor Graphics (Noida) : Private Limited : 109 ITD 101 (Del), ITA No 4249 / Del/2012, 4110/Del/2013 & 6337/Del/2013 A Y 2007-08 and 2008-09 Jindal Steel Limited Vs ACIT Cen Circle 4(1) , New Delhi - Sony India (P) Limited : 106 ITD 175 (Del). - Skoda Auto India (P) Ltd. vs. ACIT : 122 TTJ 699 (Pune) - Schefenacker Motherson Ltd. vs. ITO (in ITA Nos. 4459 & 4469/Del/07), - Honeywell Automation India Pvt. Ltd. vs. DCIT (ITA No. 4/PN/08), - Egain Communication Pvt. Ltd. vs. ITO : 118 ITD 243 (Pune) - Brintons Carpets Asia Pvt. Ltd. vs. ACIT (ITA No. 1296/PN/10) - CRM Services Indi…

Jindal Stainless Ltd., Hisar vs. DCIT, New Delhi

Accordingly, ground number 2 of the appeal of the learned AO for 2007 – 08 is dismissed

ITA 6337/DEL/2012[2008-09]Status: DisposedITAT Delhi19 Nov 2018AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Kumar Parnav, Sr. DR
Section 92CSection 92C(2)

…account of capacity utilization. - Mentor Graphics (Noida) : Private Limited : 109 ITD 101 (Del), ITA No 4249 / Del/2012, 4110/Del/2013 & 6337/Del/2013 A Y 2007-08 and 2008-09 Jindal Steel Limited Vs ACIT Cen Circle 4(1) , New Delhi - Sony India (P) Limited : 106 ITD 175 (Del). - Skoda Auto India (P) Ltd. vs. ACIT : 122 TTJ 699 (Pune) - Schefenacker Motherson Ltd. vs. ITO (in ITA Nos. 4459 & 4469/Del/07), - Honeywell Automation India Pvt. Ltd. vs. DCIT (ITA No. 4/PN/08), - Egain Communication Pvt. Ltd. vs. ITO : 118 ITD 243 (Pune) - Brintons Carpets Asia Pvt. Ltd. vs. ACIT (ITA No. 1296/PN/10) - CRM Services Indi…

Allcatel Usa Sourcing Lp ( Included in Alcatel-Lucent Usa Inc.), Mumbai vs. Addl DIT (It) RG 1, Mumbai

In the result, all the appeals filed by the assessees are allowed for statistical purpose

ITA 8601/MUM/2010[2006-07]Status: DisposedITAT Mumbai05 Aug 2016AY 2006-07

Bench: Shri B.R. Baskaran & Shri C.N. Prasadआयकर अपील सं /I.Ta No.8601 & 7533/Mum/2010 ("नधा"रण वष" / Assessment Year:2006-07 & 2007-08 M/S. Alcatel Usa Sourcing The Addl. Director Of बनाम/ Lp (Included In Alcatel- Income-Tax (International Vs. Lucent Usa Inc.) Taxation)-1, C/O Pricewaterhouse Scindia House, Coopers, Mumbai Pwc House, 4Th Floor, Guru Nanak Road, Bandra(W), Mumbai-400 050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aalfa9998A आयकर अपील सं /I.Ta No.7534 & 7535/Mum/2011 ("नधा"रण वष" / Assessment Year:2007-08 & 2008-09 M/S. Alcatel Usa Sourcing The Addl. Director Of बनाम/ Inc (Included In Alcatel- Income-Tax (International Vs. Lucent Usa Inc.) Taxation)-1, C/O Pricewaterhouse Scindia House, Coopers, Mumbai Pwc House, 4Th Floor, Guru Nanak Road, Bandra(W), Mumbai-400 050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aagca4535R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri P.J. Pardiwalla अपीलाथ" ओर से/ Appellant By: Shri Madhur Agarwal Shri K.K. Ved ""यथ" क" ओर से/Respondent By: Shri Jasbir Chauhan

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan
Section 143(3)Section 144C(13)Section 234B

…support of his above contentions. 1) Sedco Forex International Drill Inc & Ors Vs CIT & Anr (2005) 199 CTR (SC) 320 2) DIT Vs MGCV Network Asia LLC (2009) 313 ITR 187 (Bom) 46 M/s. Alcatel USA Sourcing LP 3) The DDIT Vs SET Satellite (Singapore) Pte Ltd., 106 ITD 175 (Mum) 4) Motorola Inc Vs DCIT 96 TTJ 1 (Del) 5) CIT Vs Ranoli Investment Pvt. Ltd and Other 235 ITR 433 (Guj) 6) CIT Vs Madras Fertilisers Ltd (`149 ITR 703 (Mad) 16.4. The DRP observing that provisions of Sec. 234B is compensatory in nature and is leviable on the amount of assessed tax therefore the contentions of the assessee was rejected. 16…