Mis Yahoo India Pvt Ltd. v. DCIT (ITAT Mumbai), Standard Chartered Bank

307 ITR 59High Court2008#1271 most cited
90

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

Mis Yahoo India Pvt Ltd v DCIT · 307 ITR 59 · Section 9(1)(vi) · Section 9(1)(vii) · use of equipment · right to use · control and possession · royalty income · income deemed to accrue in India · Authority for Advance Rulings

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 9(1)(vi)Section 12Section 143(2)Section 148Section 148A(b)

Issues it is cited on

section 206ause of equipmentsection 206aasection 9(2)section 9(l)(vii)section 9(1)(vii)(b)section 9(l)section 9(1)(vi)section 9(l)(vi)section 90(2)section 44bbsection 195(2)

Judgments citing Mis Yahoo India Pvt Ltd. v. DCIT (ITAT Mumbai), Standard Chartered Bank

RELIANCE JIO INFOCOMM USA INC.,TEXAS vs. DCIT (IT) 4 (1) (1), MUMBAI

In the result appeal filed by the assessee stands allowed

ITA 2991/MUM/2023[2020-21]Status: DisposedITAT Mumbai17 Apr 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Bijayananda Pruseth ()

Section 143(2)Section 143(3)Section 144C(5)Section 153Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI BIJAYANANDA PRUSETH (ACCOUNTANT MEMBER) I.T.A. No. 2991/Mum/2023 (Assessment Year: 2020-21) Reliance Jio Infocomm USA Inc., Vs. Deputy Commissioner of Income 3010, Gaylord Parkway, Suite 150, Tax, (International Tax) – 4(1)(1), Mumbai Frisco, Texas – 75034, USA [PAN: AAHCR2879Q] (Appellant) (Respondent) Assessee by Shri Nimesh Vora & Moksha Mehta Revenue by Shri Krishna Kumar, (SR. DR) Date of Hearing 24.03.2026 Date of Pronouncement 17.04.2026 ORDER Per Smt. Beena Pillai, JM: Present appeal filed by assess…

INMARSAT SOLUTIONS BV,NETHERLANDS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTL. TAX. 2(1)(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

…s under “10. We have heard the rival submissions and perused the material available on record. We find that the material facts of the present case are largely identical to the facts as considered by AAR in the ruling in the case of ISRO Satellite Centre(2008) 307 ITR 59 (AAR). We note that the reasoning and conclusion on facts similar to the facts in the present proceedings with ISRO which has been followed after a detailed discussion and in fact extracted by the Hon'ble Delhi High Court in the case of Asia Satellite Telecommunications Co. Ltd. (2011) 332 ITR 340(Del.). We note that no arguments have been advance…

ISAT AFRICA LIMITED FZC,UNITED ARAB EMIRATES vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the final assessment order passed by AO is set aside and the appeal of the assessee is accordingly allowed in above terms

ITA 832/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanisat Africa Limited Fzc Vs. The Deputy Commissioner Office No. 5 Pre-Fab, C Phase Ii, Of Income Tax Fujairah Free Zone Fujairah, Dubai, International Tax Circle- United Arab Emirates, Dubai - 2(2)(2) 999999 Mumbai, Maharashtra. Pan – Aagci8661Q (Appellant) (Respondent)

Section 143(3)Section 144C(5)Section 148Section 148ASection 195Section 201Section 9(1)Section 9(1)(vi)

…th the appellant iSAT Africa Limited FZC and the appellant had merely given access to a broadband available with the transponder, to particular customers. We may also point out that against the decision of the Authority for Advance Rulings in ISRO case (2008) 307 ITR 59, special leave petition was dismissed by the Supreme Court (see Puran Singh Sahni v. SundariBhagwandasKripalani (1991) 2 SCC 180). 69. We may also refer to the following distinction brought out by the Karnataka High Court between leasing out of equipment and the use of equipment by its customer. This was done in the case of Lakshmi Audio Visual In…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 111/IND/2015[2013-14 (Quarter 4)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…n following decisions:  Decision of Authority For Advance Ruling(hereinafter referred to as AAR), in case of Cable & Wireless Networks India(P.)Ltd., In re, reported in (2009) 182 Taxman 76  Decision of AAR in case of ISRO Satellite Centre reported in 2008) 307 ITR 59  Decision of AAR in case of Dell International Services (India) P. Ltd.In.re. reported in (2008) 172 Taxman 418. 5.2.11 The above decisions, lay down that, in order to satisfy 'use or right to use', the control and possession of right, property or information should be with payer. 5.2.12 In the decision of Authority For Advance Ruling, in case of…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 110/IND/2015[2013-14 (for first three quarter)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…n following decisions:  Decision of Authority For Advance Ruling(hereinafter referred to as AAR), in case of Cable & Wireless Networks India(P.)Ltd., In re, reported in (2009) 182 Taxman 76  Decision of AAR in case of ISRO Satellite Centre reported in 2008) 307 ITR 59  Decision of AAR in case of Dell International Services (India) P. Ltd.In.re. reported in (2008) 172 Taxman 418. 5.2.11 The above decisions, lay down that, in order to satisfy 'use or right to use', the control and possession of right, property or information should be with payer. 5.2.12 In the decision of Authority For Advance Ruling, in case of…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

ITA 109/IND/2015[2012-13]Status: DisposedITAT Indore01 Aug 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…n following decisions:  Decision of Authority For Advance Ruling(hereinafter referred to as AAR), in case of Cable & Wireless Networks India(P.)Ltd., In re, reported in (2009) 182 Taxman 76  Decision of AAR in case of ISRO Satellite Centre reported in 2008) 307 ITR 59  Decision of AAR in case of Dell International Services (India) P. Ltd.In.re. reported in (2008) 172 Taxman 418. 5.2.11 The above decisions, lay down that, in order to satisfy 'use or right to use', the control and possession of right, property or information should be with payer. 5.2.12 In the decision of Authority For Advance Ruling, in case of…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/334/2022HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/206/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/61/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/55/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, BANGALORE

ITA 811/BANG/2024[2017-18]Status: DisposedITAT Bangalore05 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubeyit(It)A No.811/Bang/2024 & Sp No.22/Bang/2024

Section 143(3)Section 144C(13)Section 147Section 201Section 9Section 9(1)(vi)

…IT(IT)A No.811/Bang/2024 & SP No.22/Bang/2024 KDDI Corporation, Japan IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(IT)A No.811/Bang/2024 & SP No.22/Bang/2024 Assessment Year: 2017-18 KDDI Corporation 2-3-2, NishiShinjuku Shinjuku-Ku Tokyo Japan 1638003 PAN NO : AAICK5961D APPELLANT Appellant by Respondent by Date of Hearing Date of Pronouncement DCIT (IT) Vs. Circle-2(1) Bangalore RESPONDENT Sri Ajit Prasad, Sr. A.R. Ms. Neera Malhotra, D.R. 05.06.2024 05.06.2024 ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER: Thi…

GLOBE TELESERVICES LIMITED,HONG KONG vs. THE DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE-2(1), BANGALORE, BANGALORE

ITA 349/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Apr 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuit(It)A Nos. 348 & 349/Bang/2024

For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri A. Sreenivasa Rao, CIT-DR
Section 147Section 191Section 201Section 9(1)(vi)

…e" has been explained. • Decision of Authority For Advance Ruling(hereinafter referred to as AAR), in case of Cable & Wireless Networks India(P.)Ltd., In re, reported in (2009) 182 Тахтап 76 • Decision of AAR in case of ISRO Satellite Centre reported in 2008) 307 ITR 59 • Decision of AAR in case of Dell International Services (India) P. Ltd.In.re. reported in (2008) 172 Тахman 418. 8.2.11 The above decisions, lay down that, in order to satisfy 'use or right to use', the control and possession of right, property or information should be with service recipient. 8.2.12 In the decision of Authority For Advance Ruling…

GLOBE TELESERVICES LIMITED,HONG KONG vs. THE DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE-2(1), BANGALORE, BANGALORE

ITA 348/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Apr 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuit(It)A Nos. 348 & 349/Bang/2024

For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri A. Sreenivasa Rao, CIT-DR
Section 147Section 191Section 201Section 9(1)(vi)

…use" has been explained. • Decision of Authority For Advance Ruling(hereinafter referred to as AAR), in case of Cable & Wireless Networks India(P.)Ltd., In re, reported in (2009) 182 Тахтап 76 Decision of AAR in case of ISRO Satellite Centre reported in 2008) 307 ITR 59 Decision of AAR in case of Dell International Services (India) P. Ltd.In.re. reported in (2008) 172 Тахman 418. 8.2.11 The above decisions, lay down that, in order to satisfy 'use or right to use', the control and possession of right, property or information should be with service recipient. 8.2.12 In the decision of Authority For Advance Ruling,…

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

ITA 265/IND/2018[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…its footprint on various continents that would not that the process had taken place in India. Page 56 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) ISRO SATELLITE CENTRE [ISAC], In re [2008] 307 ITR 59 (AAR), ISHIKAWAJIMA-HARIMA HEAVY INDUSTRIES LTD. v. DIT [2007] 288 ITR 408 (SC) and LAKSHMI AUDIO VISUAL INC. v. ASST. CCT [2001] 124 STC 426 (Karn) applied. (iii) That the money received from the cable operators by the operators was treated as income by these telecast operators which had in India and they had offered and paid tax. Thus, the inco…

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

ITA 415/IND/2014[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…its footprint on various continents that would not that the process had taken place in India. Page 56 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) ISRO SATELLITE CENTRE [ISAC], In re [2008] 307 ITR 59 (AAR), ISHIKAWAJIMA-HARIMA HEAVY INDUSTRIES LTD. v. DIT [2007] 288 ITR 408 (SC) and LAKSHMI AUDIO VISUAL INC. v. ASST. CCT [2001] 124 STC 426 (Karn) applied. (iii) That the money received from the cable operators by the operators was treated as income by these telecast operators which had in India and they had offered and paid tax. Thus, the inco…

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, JAPAN

ITA 102/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 Apr 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…ed in following decisions: Decision of Authority For Advance Ruling(hereinafter referred to as AAR), in case of Cable & Wireless Networks India(P.)Ltd., In re, reported in (2009) 182 Taxman 76 Decision of AAR in case of ISRO Satellite Centre reported in 2008) 307 ITR 59 Decision of AAR in case of Dell International Services (India) P. Ltd.In.re. reported in (2008) 172 Taxman 418. 7.2.11 The above decisions, lay down that, in order to satisfy 'use or right to use', the control and possession of right, property or information should be with payer. 7.2.12 In the decision of Authority For Advance Ruling, in case of C…

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, BANGALORE

ITA 101/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 Apr 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…in following decisions: • Decision of Authority For Advance Ruling(hereinafter referred to as AAR), in case of Cable & Wireless Networks India(P.)Ltd., In re, reported in (2009) 182 Taxman 76 Decision of AAR in case of ISRO Satellite Centre reported in 2008) 307 ITR 59 Decision of AAR in case of Dell International Services (India) P. Ltd.In.re. reported in (2008) 172 Taxman 418. • 7.2.11 The above decisions, lay down that, in order to satisfy 'use or right to use', the control and possession of right, property or information should be with payer. 7.2.12 In the decision of Authority For Advance Ruling, in case of…

KDDI CORPORATION,JAPAN vs. DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BANGALORE, KARNATAKA, BANGALORE

ITA 100/BANG/2024[2013-14]Status: DisposedITAT Bangalore15 Apr 2024AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…n following decisions: • Decision of Authority For Advance Ruling(hereinafter referred to as AAR), in case of Cable & Wireless Networks India(P.)Ltd., In re, reported in (2009) 182 Taxman 76 • Decision of AAR in case of ISRO Satellite Centre reported in 2008) 307 ITR 59 • Decision of AAR in case of Dell International Services (India) P. Ltd.In.re. reported in (2008) 172 Taxman 418. 7.2.11 The above decisions, lay down that, in order to satisfy 'use or right to use', the control and possession of right, property or information should be with payer. 7.2.12 In the decision of Authority For Advance Ruling, in case of…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2), INTERNATIONAL TAXATION, BENGALURU, BENGALURU vs. ORANGE (FORMERLY KNOWN AS FRANCE TELECOM)), FRANCE

In the result, the appeal filed by the revenue stands dismissed

ITA 711/BANG/2023[2011-12]Status: DisposedITAT Bangalore22 Dec 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A No. 711/Bang/2023 Assessment Year : 2011-12 M/S. Orange The Deputy (Formerly Known As Commissioner Of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. Pan: Aacco8859J Appellant Respondent Assessee By : None Revenue By : Shri D.S. Karthik, Jcit (Dr)

For Appellant: NoneFor Respondent: Shri D.S. Karthik, JCIT (DR)
Section 14Section 147Section 148Section 201Section 9

…ision of Authority For Advance Ruling (hereinafter referred to as AAR), in case of Cable & Wireless Networks India(P.)Ltd., In re, [2009] 182 Taxman 76/315 ITR 72 (New-Delhi) • Decision of AAR in case of ISRO Satellite Centre [ISAC] In re [2008] 175 Taxman 97/307 ITR 59 (New Delhi) • Decision of AAR in case of Dell International Services India (P.) Ltd. In re. [2008] 172 Taxman 418/[2009] 305 ITR 37 (New Delhi). 5.2.11 The above decisions, lay down that, in order to satisfy 'use or right to use', the control and possession of right, property or information should be with payer. Page 14 of 27 IT(IT)A No. 711/Bang…

INMARSAT SOLUTIONS BV,MUMBAI vs. ACIT RANGE 2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals are partly allowed

ITA 731/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

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

…nder :- “10. We have heard the rival submissions and perused the material available on record. We find that the material facts of the present case are largely identical to the facts as considered by AAR in the ruling in the case of ISRO Satellite Centre(2008) 307 ITR 59 (AAR). We note that the reasoning and conclusion on facts similar to the facts in the present proceedings with ISRO which has been followed after a detailed discussion and in fact extracted by the Hon'ble Delhi High Court in the case of Asia Satellite Telecommunications Co. Ltd. (2011) 332 ITR 340(Del.). We note that no arguments have been advance…

Showing 1–20 of 90 · Page 1 of 5