Meteor Satellite Ltd. v. Income-tax Officer

121 ITR 311High Court#18853 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 14Section 250Section 37Section 44ABSection 9(1)(vi)

Issues it is cited on

dependent agent pefixed place pesection 44bbsection 44btax residency certificatesection 194jsection 9(1)(vi)business connectionsection 9(1)(vii)computer softwarefees for technical servicestax treaty

Judgments citing Meteor Satellite Ltd. v. Income-tax Officer

Asia Today Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, Assessee's appeal is allowed

ITA 1403/MUM/2008[2004-2005]Status: DisposedITAT Mumbai24 Dec 2025AY 2004-2005

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2004-05 M/S. Asia Today Limited, Asst. Director Of Income C/O. Zee Entertainment Enterprises Tax (International Ltd., Vs. Taxation)-2(2), 135, Dr. Annie Besant Road, Scindia House, Worli, Mumbai – 400 018 Bellard Estate, Pan: Aabca0249F Mumbai - 400039 (Appellant) (Respondent) Present For: Assessee By : Shri Niraj Sheth, Ld. A.R. Revenue By : Shri Krishna Kumar, Ld. Sr. D.R. Date Of Hearing : 10.10.2025 Date Of Pronouncement : 24.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.01.2007, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2004-05. 2. The Relevant Facts For Adjudication Of This Appeal Are As Under: The Assessee, Being A Foreign Telecasting Company Incorporated In Mauritius & Having Tax Residency Certificate Of Mauritius , During The Ay Under Consideration Was Engaged In The Production & Acquiring Rights Of Various Television Films Including Feature Films, As A Copy Right Owner/Holder Of Various Hindi Feature Films Produced & Censored In India, As Mentioned In Schedule ‘C’ Annexed With The ‘Agreement Of 2 M/S Asia Today Ltd. Vs Asst. Dit (Int. Taxation)-2(2)

For Appellant: Shri Niraj Sheth, Ld. A.RFor Respondent: Shri Krishna Kumar, Ld. Sr. D.R
Section 250Section 9(1)(vi)

…h a provision would exclude the general provision dealing with the income accruing or arising out of any business connection in India. In this regard he relied on the following decisions: (1) Metro Satellite Ltd Vs. Income Tax Officer Companies Circle-ix Ahd. 121 ITR 311 (Guj) (2) CIT v. Cape Vulcan Inc. 167 ITR, 884 (Mad) (3) United Commercial Bank Ltd Vs. CIT West Bengal 32 ITR, 688 (SC) 23 M/s Asia Today Ltd. Vs Asst. DIT (Int. Taxation)-2(2) (4) CIT Bombay City – III Vs. Smt. T.P. Sidhwa 133 ITR, 840 (BOm) 3.20 I have carefully considered the submissions of the learned Counsel but do not find force in the s…

ACIT, International Taxation, Circle 3(1)(2), New Delhi vs. Sabre Decision Technologies International Llc, Usa

In the result, the appeal of the revenue is dismissed

ITA 7354/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 234ASection 44DSection 9Section 9(1)(vi)

…ific class in which the income falls. The taxability of the assessee’s income therefore has to be as royalty and not business income. This is further supported by the following decision of the Gujarat High Court in Meteor Satellite Ltd. Vs. Income-tax Officer 121 ITR 311 12. One of the contentions urged by Mr. Desai was on the question of interpretation of s. 9(1), clause (vi) and he contended that even if the proviso to clause (vi) of s. 9(1) applied, the only thing that the provision would help the petitioner in doing would be to take this particular income by way of royalty out of the provisions of clause (vi…

Sabre Decision Technologies International Llc, New Delhi vs. ACIT, International Taxation, Circle 3(1)(2), New Delhi

In the result, the appeal of the revenue is dismissed

ITA 5782/DEL/2017[2014-15]Status: DisposedITAT Delhi03 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 234ASection 44DSection 9Section 9(1)(vi)

…ific class in which the income falls. The taxability of the assessee’s income therefore has to be as royalty and not business income. This is further supported by the following decision of the Gujarat High Court in Meteor Satellite Ltd. Vs. Income-tax Officer 121 ITR 311 12. One of the contentions urged by Mr. Desai was on the question of interpretation of s. 9(1), clause (vi) and he contended that even if the proviso to clause (vi) of s. 9(1) applied, the only thing that the provision would help the petitioner in doing would be to take this particular income by way of royalty out of the provisions of clause (vi…

Hero Moto Corp Ltd., New Delhi vs. Neac, Delhi

ITA 706/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Nov 2021AY 2016-17

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surendra Pal
Section 143(3)Section 144BSection 144CSection 144C(13)Section 145Section 1lSection 80ISection 92C

…aforesaid rule of construction while deciding which provisions would prevail where there may appear apparent conflict in two applicable provisions [(Refer Sultana Begum (1997)1SCC 373): CIT vs. Copes Vulcan Inc.:167 ITR 884(Mad), Meteov Satellite Ltd vs. ITO: 121 ITR 311(Gujarat). In view of the above, since computer software is specifically covered as an item of machinery and plant under Clause (5) of Appendix I of Income Tax Rules, the same is eligible for depreciation at the rate prescribed under the aforesaid appendix as part of plant and machinery. Specific reliance in this regard, is placed on the following…

Meteor Satellite Ltd. v. Income-tax Officer (121 ITR 311) — Cited in 4 Judgments | BharatTax