New Skies Satellite NV v. ACIT

121 ITD 1Income Tax Appellate Tribunal2009#14815 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Issues it is cited on

retrospective amendmentwithholding taxsection 9(1)(vi)section 9(1)(vii)fees for technical servicestax treatypermanent establishmentsection 195section 9(1)non-residentsection 19double taxation

Judgments citing New Skies Satellite NV v. ACIT

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…i Tribunal held that, ‘process’ should be a 'secret process', for the payment thereof to constitute ‘royalty’ under the DTAA. He submitted that, the issue was then referred to Special Bench of the Tribunal in New Skies Satellite NV vs. ACIT reported in (2009) 121 ITD 1 and Hon’ble Special Bench held that, the term 'secret' appearing in phrase 'secret formula or process' in Explanation 2 to Section 9(1)(vi), and in relevant article of DTAA would not qualify word `process'. It was submitted that, Hon’ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. (supra) decided otherwise. This part of the judgm…

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…i Tribunal held that, ‘process’ should be a 'secret process', for the payment thereof to constitute ‘royalty’ under the DTAA. He submitted that, the issue was then referred to Special Bench of the Tribunal in New Skies Satellite NV vs. ACIT reported in (2009) 121 ITD 1 and Hon’ble Special Bench held that, the term 'secret' appearing in phrase 'secret formula or process' in Explanation 2 to Section 9(1)(vi), and in relevant article of DTAA would not qualify word `process'. It was submitted that, Hon’ble Delhi High Court in Asia Satellite Telecommunications Co. Ltd. (supra) decided otherwise. This part of the judgm…

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)

…T 100, the Delhi Tribunal held that process should be a 'secret process' for the payment thereof to constitute royalty under the DTAA. The issue was subsequently referred to a Special Bench of the Tribunal in New Skies Satellite NV vs. ACIT reported in (2009) 121 ITD 1 and the Hon’ble Special Bench held that the term 'secret' appearing in phrase 'secret formula or process' in Explanation 2 to Section 9(1)(vi) and in relevant article of DTAA would not qualify word `process'. However, the Delhi High Court in Asia Satellite Telecommunications Co. Ltd. (supra) decided otherwise. This part of the judgment has been sou…

STAR INDIA P.LTD,MUMBAI vs. ASST CIT 16(1), MUMBAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 30/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Jul 2020AY 2013-14

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S. Star India Pvt. Ltd., Vs. Asst. Cit 16(1) Room No.467, 4Th Floor Star House, Urmi Estate 95, Ganpat Rao Kadam Mumbai Marg, Lower Parel Mumbai – 400 013 Pan/Gir No.Aaacn1335Q (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…he Act instead of Section 194C of the Act. The AO relied on the decisions of the Delhi Tribunal in the cases of Asia Satellite Telecommunication Co. Ltd. vs. DCIT (322 ITR 140), ACIT v. Sansker Info T.V. P. Ltd (24 SOT 87) and New Skies Satellites NV v. ADIT (121 ITD 1). Since, there was a short deduction of tax at source made by assessee, the ld. AO disallowed the differential sum of Rs.16,20,89,346/- (Rs.2,63,94,30,108 – 2,47,73,40,762/-) u/s.40(a)(ia) of the Act in the assessment which was upheld by the ld. DRP by following the order passed by them in assessee‟s own case in A.Yrs. 2011-12 and 2012-13. 7.4. The…

INDIAN PETROCHEMICAL CORPORATION LTD,MUMBAI vs. ASST CIT LTU, MUMBAI

Appeals of the assessee are allowed

ITA 6514/MUM/2014[2004-05]Status: DisposedITAT Mumbai22 Jul 2016AY 2004-05

Bench: Shri G.S. Pannu & Shri Joginder Singh

For Appellant: Shri Arvind SondeFor Respondent: Shri A.K. Kardam
Section 115JSection 143(3)Section 154Section 234B

…ACIT (2001), 73 TTJ 582 (ITAT Pune) 4 Indian Petrochemicals Corporation ITA Nos. 6513 & 6514/Mum/2014 iv) Priyanka Overseas Ltd. v. DCIT (2001), 79 ITD 353 (Delhi ITAT) v) Hindson International v. ITO (2010), 133 TTJ 83 (Chd) vi) Canara Bank v. ITO (2009), 121 ITD 1 (Nagpur Bench) vii) DCIT v. Uttam Sugar Mills Ltd. (2011), 137 TTJ 517 (Delhi ITAT) viii) Sankhla Polymers (P) Ltd. v. ITO (2013), 84 DTR 154 (Kar) ix) Reliance Industries Ltd., ITA No.5247/Mum/2014 dt. 3.6.2016 4. On the other hand, the ld. DR has supported the orders of the authorities below by reiterating the same argument, which we have alread…

INDIAN PETROCHEMICAL CORPORATION LTD,MUMBAI vs. ASST CIT LTU, MUMBAI

Appeals of the assessee are allowed

ITA 6513/MUM/2014[2003-04]Status: DisposedITAT Mumbai22 Jul 2016AY 2003-04

Bench: Shri G.S. Pannu & Shri Joginder Singh

For Appellant: Shri Arvind SondeFor Respondent: Shri A.K. Kardam
Section 115JSection 143(3)Section 154Section 234B

…ACIT (2001), 73 TTJ 582 (ITAT Pune) 4 Indian Petrochemicals Corporation ITA Nos. 6513 & 6514/Mum/2014 iv) Priyanka Overseas Ltd. v. DCIT (2001), 79 ITD 353 (Delhi ITAT) v) Hindson International v. ITO (2010), 133 TTJ 83 (Chd) vi) Canara Bank v. ITO (2009), 121 ITD 1 (Nagpur Bench) vii) DCIT v. Uttam Sugar Mills Ltd. (2011), 137 TTJ 517 (Delhi ITAT) viii) Sankhla Polymers (P) Ltd. v. ITO (2013), 84 DTR 154 (Kar) ix) Reliance Industries Ltd., ITA No.5247/Mum/2014 dt. 3.6.2016 4. On the other hand, the ld. DR has supported the orders of the authorities below by reiterating the same argument, which we have alread…

New Skies Satellite NV v. ACIT (121 ITD 1) — Cited in 6 Judgments | BharatTax