Mis Yahoo India Pvt Ltd. v. DCIT (ITAT Mumbai), Standard Chartered Bank (307 ITR 59)

Rackspace, Us Inc, Mumbai vs. DCIT (It) 4(1)(1), Mumbai

In the result, these appeals of the assessee are allowed as indicated above

ITA 1634/MUM/2016[2012-13]Status: DisposedITAT Mumbai29 May 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: S/Shri PJ PardiwalaFor Respondent: S/Shri Kumar Sanjay, CIT DR &

Section 143(3)Section 144C(5)Section 9Section 9(1)(vi)

…equipment to the customers. On this basis, it is argued by the appellant that the equipment is used by the appellant and it is only providing and rendering services to its customers and not allowing the customers to use the process. In the case of ISRO [2008] 307 ITR 59 (AAR), the AAR has narrated in detail the process of the operation of a satellite and the role played by the transponder therein. Rackspace, US Inc ITAs No. 1634/Mum/2016, 3507 & 1075/Mum/2017 The following features of the agreement entered into by the appellant with its clients need to be highlighted at this stage: (a) The appellant is a foreig…

ACIT, New Delhi vs. M/S. Grant Thornton, New Delhi

In the result, the appeal of the Revenue dismissed

ITA 4143/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Jan 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2010-11

Section 143(2)Section 195Section 37Section 40Section 9

…ported in (2008) 305 ITR 208; b) Sandvik Australia Pty. Ltd. Vs. DDIT (International Taxation), reported in (2013) 141 ITD 598 (Pune); c) CIT Vs. De Beers India Minerals Pvt. Ltd., reported in (2012) 346 ITR 467 (Karn.) d) ISRO Satellite Centre (ISAC), (2008) 307 ITR 59 (AAR) e) Intertek Testing Services India (P) Ltd., reported in Authority for Advance Rulings (2008) 307 ITR 418; 10 f) BhartiAxa General Insurance Co. Ltd., reported in (2010) 326 ITR 477 (AAR); g) Cable & Wireless Networks India Pvt. Ltd., reported in (2009) 315 ITR 72; h) Invensys Systems Inc., reported in (2009) 317 ITR 438; i) Guy Carpenter &…

M/S Clear Water Technology Services Pvt Ltd, Bangalore vs. Income Tax Officer Ward-11(1), Bangalore

In the result, the assessee’s appeal for assessment year 2011-12 is partly allowed

ITA 1419/BANG/2017[2011-12]Status: DisposedITAT Bangalore13 Dec 2018AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2011-12 M/S. Clear Water Technology Vs. The Income-Tax Officer, Services Pvt. Ltd., Ward – 11(1), No. 39, Srushti, 15Th Main, Bangalore. Rose Garden Road, 5Th Phase, Jp Nagar, Bangalore – 560 078. Pan : Aabcc 8515 A Appellant Respondent Assessee By : Shri. B. S. Balachandran, Advocate Revenue By : Smt. Srinandini Das, Addl. Cit Date Of Hearing : 19.11.2018 Date Of Pronouncement : 13.12.2018

For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Smt. Srinandini Das, Addl. CIT

Section 143(1)Section 143(3)Section 195Section 40

…03 dated 12.8.2005]. Moreover, the recent decisions of the AAR in the following cases have decided in favour of the assessee. Dell International Services (P) Ltd. v. CIT Manu/APJ2002/2008 -- 305 ITR 37 ISRO Satellite Centre (ISAC) v. DIT Manu/AP./0010/2008 -- 307 ITR 59; and Cable and Wireless Networks India (P) Ltd. v. DIT Manu/AR/0018/2009 72.' 4.18 In the overall consideration of the facts and circumstances of the issue and also in conformity with judicial views referred supra, we are of the considered view that the assessee had no obligation whatsoever to deduct tax at source when the payments made to Novatel…

DCIT, Cir-7(1), Kolkata vs. M/S Jet Age Securities Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1359/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2018AY 2011-2012

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 1359/Kol/2015 Assessment Year : 2011-12 Dcit, Circle-7(1), Kolkata -Vs- M/S Jet Age Securities Pvt. Ltd. [Pan: Aabcj 0993 R] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri Manoj Kataruka, Advocate

Section 111ASection 143(3)Section 94(7)

…ive act of utilization or employment of the portal of Yahoo Holdings (Hong Kong) Ltd by the assesse company. Having regard to all these facts of the case and keeping in view the decision of the Authority of Advance Rulings in the case of Isro Satellite Centre 307 ITR 59 and Dell International Services (India) P. Ltd 305 ITR 37 we are of the vie v that the payment made by assessee to Yahoo Holdings ( Hong Kong) Ltd. for the services rendered for uploading and display of the banner advert/semen of the Department of Tourism of India on its portal was not in the nature Of royal y but the same was in the nature of bus…

M/S. Satelite Television Asian Region Ltd., Mumbai vs. DDIT (Int. I.T) 2(1), Mumbai

In the result, all the appeals by the assessee and the Revenue are partly

ITA 6604/MUM/2004[2001-2002]Status: DisposedITAT Mumbai05 Oct 2018AY 2001-2002

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

Section 195Section 197Section 40Section 9Section 9(1)(i)

…of the satellites. It also remained in the control of the satellites. It had not leased out the equipments to the customers. M/s. Satellite Television Asian Region Ltd., A close scrutiny of the ruling of the AAR in ISRO Satellite Centre (ISACT),In re [2008] 307 ITR 59 / 175 Taxman 97 (New Delhi)would clearly reveal that where the operator has entered into an agreement for lease of the transponder capacity and has not given any control over parts of the satellite/transponder, the provisions of clause (vi) would not apply. In the instant case also, the assessee had merely given access to a broadband available in…

DDIT, New Delhi vs. M/S Shin Satellite Public Co. Ltd., New Delhi

ITA 3593/DEL/2011[2005-06]Status: DisposedITAT Delhi16 Oct 2017AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri F V Irani, AdvFor Respondent: Shri TS Shivkumar, CIT DR

Section 143(3)Section 144C(1)Section 234BSection 9Section 9(1)

…ilities. No different from the case at hand, the transponder receives the signal, amplifies it, and downlinks it to facilitate transmission of the signals. Quoting the judgment of the Authority for Advance Rulings in ISRO Satellite Centre [ISAC], In re [2008] 307 ITR 59 (AAR), the court held that it becomes clear that all the customers get through the agreement with the assessee is mere access to a broadband width available in the DDIT Vs. Shin Satellite Public Co Ltd ITA No.3593 and 3594/Del/2011 (Assessee) (AY: 2005-06 and 2006-07 ITA No.5827/Del/2011 ITA No.309/Del/2014 (Revenue) (AY 2008-09 and 2010-11 trans…