New Skies Satellites N.V v. ACIT (Intl.Tax)

126 TTJ 1Income Tax Appellate Tribunal#5763 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Issues it is cited on

use of equipmentretrospective amendmentsection 9(1)(vi)section 90(2)withholding taxfees for technical servicessection 9(1)permanent establishmentsection 195section 90dispute resolution panelnon-resident

Judgments citing New Skies Satellites N.V v. ACIT (Intl.Tax)

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

…Assessing Officer in this regard, has placed reliance on Hon'ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO [2013] 39 taxmann.com 70 (Madras) and in Special Bench of Delhi ITAT in the case of New Skies Satellite NV vs ADIT (2009) (126 TTJ 1), The DRP upheld the findings of the Assessing Officer in view of the ratio laid down by the Hon'ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO (supra). The Assessing Officer passed the final assessment order against which the assessee is in appeal before us. xxxx xxxx xxxx 13. We…

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

…Assessing Officer in this regard, has placed reliance on Hon'ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO [2013] 39 taxmann.com 70 (Madras) and in Special Bench of Delhi ITAT in the case of New Skies Satellite NV vs ADIT (2009) (126 TTJ 1), The DRP upheld the findings of the Assessing Officer in view of the ratio laid down by the Hon'ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO (supra). The Assessing Officer passed the final assessment order against which the assessee is in appeal before us. xxxx xxxx xxxx 13. We…

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

…Assessing Officer in this regard, has placed reliance on Hon'ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO [2013] 39 taxmann.com 70 (Madras) and in Special Bench of Delhi ITAT in the case of New Skies Satellite NV vs ADIT (2009) (126 TTJ 1), The DRP upheld the findings of the Assessing Officer in view of the ratio laid down by the Hon'ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO (supra). The Assessing Officer passed the final assessment order against which the assessee is in appeal before us. xxxx xxxx xxxx 13. We…

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

…Assessing Officer in this regard, has placed reliance on Hon'ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO [2013] 39 taxmann.com 70 (Madras) and in Special Bench of Delhi ITAT in the case of New Skies Satellite NV vs ADIT (2009) (126 TTJ 1), The DRP upheld the findings of the Assessing Officer in view of the ratio laid down by the Hon'ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO (supra). The Assessing Officer passed the final assessment order against which the assessee is in appeal before us. xxxx xxxx xxxx 13. We…

DIALOG AXIATA PLC,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2(1)(1), MUMBAI

ITA 2643/MUM/2022[2012-13]Status: DisposedITAT Mumbai15 Jan 2024AY 2012-13

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

Section 144CSection 147Section 191Section 195Section 5

…22.09.2023), Bharti Airtel Ltd. vs ITO 178 TTJ 708 (Del-Trib.), Bharat Sanchar Nigam Ltd. vs. Addl. CIT 191 TTJ 393 (Del-Trib.), Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42 (SC), New Skies Satellite NV vs ADIT (2009) (126 TTJ 1) (Delhi Tribunal) and Vodafone South Ltd. vs. Dy. DIT (supra) which on identical facts has held in favour of the assessee. 8. The learned Departmental Representative ('ld.DR' for short), on the other hand, controverted the said facts and contended that the receipts pertaining to the payment by a resident of India which is not carrying on any busine…

TELEFONICA UK LTD.,MUMBAI vs. DCIT (INT TAX), RANGE-4(1)(2), MUMBAI

In the result, on this ground, appeal of the assessee is treated as allowed

ITA 772/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Us On Merits Is With Regard To Ground No.11-19 Which Releates To Cellular Roaming Charges & Treating The Amount Of Rs.7,45,72,450/- Taxable Under 9(1)(Vi) Of The Act & Also As Per India-Uk Dtaa Under Article 13(3). At The Outset, Ld. Counsel For The Assessee Submitted That This Issue Stands Covered In The Case Of M/S. Telefonica Depreciation Espana Sa Vs. Cit In Ita No.2657/Bang/2019, 180/Bang/2022& 817/Bang/2022 For The A.Yrs. 2010-11 To 2012-13. 3. The Brief Facts Are That Assessee, I.E., Telefonica Uk Ltd Is A Company Incorporated Under The Laws Of United Kingdom Of Great Britain & Northern Ireland (Uk) & Is A Tax Resident Of Uk. The Assessee Is A Non-Resident Telecommunication Service Provider, Primarily Engaged In The Business Of Providing Mobile & Broadband Services Along With Various Other Ancillary Services Such As Text, Media Messaging, Games, Music, Video & Data Connections In The United Kingdom.

Section 144Section 148

…tion/IUC charges for alleged inter connect service falls within the ambit of process royalty and element of income was involved. M/s.Telefonica UK Ltd h. The Assessing Officer has also relied on the orders of the Tribunal in case of New Skies Satellite N.V. (126 TTJ 1) (Delhi Tribunal), Vodafone South Ltd. (53 taxmann.com 441) (Bangalore Tribunal) and Garcemac Corporation vs. ADIT (42 SOT 550) (Delhi Tribunal) to come to the conclusion that amount received by the Assessee is in the nature of "process" and the same is chargeable to tax under the Act and the DTAA. 10. Accordingly, the Assessing Officer held that t…

TELEFONICA UK LTD.,MUMBAI vs. DCIT (INT TAX), RANGE-4(1)(2), MUMBAI

In the result, on this ground, appeal of the assessee is treated as allowed

ITA 771/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

Bench: Us On Merits Is With Regard To Ground No.11-19 Which Releates To Cellular Roaming Charges & Treating The Amount Of Rs.7,45,72,450/- Taxable Under 9(1)(Vi) Of The Act & Also As Per India-Uk Dtaa Under Article 13(3). At The Outset, Ld. Counsel For The Assessee Submitted That This Issue Stands Covered In The Case Of M/S. Telefonica Depreciation Espana Sa Vs. Cit In Ita No.2657/Bang/2019, 180/Bang/2022& 817/Bang/2022 For The A.Yrs. 2010-11 To 2012-13. 3. The Brief Facts Are That Assessee, I.E., Telefonica Uk Ltd Is A Company Incorporated Under The Laws Of United Kingdom Of Great Britain & Northern Ireland (Uk) & Is A Tax Resident Of Uk. The Assessee Is A Non-Resident Telecommunication Service Provider, Primarily Engaged In The Business Of Providing Mobile & Broadband Services Along With Various Other Ancillary Services Such As Text, Media Messaging, Games, Music, Video & Data Connections In The United Kingdom.

Section 144Section 148

…tion/IUC charges for alleged inter connect service falls within the ambit of process royalty and element of income was involved. M/s.Telefonica UK Ltd h. The Assessing Officer has also relied on the orders of the Tribunal in case of New Skies Satellite N.V. (126 TTJ 1) (Delhi Tribunal), Vodafone South Ltd. (53 taxmann.com 441) (Bangalore Tribunal) and Garcemac Corporation vs. ADIT (42 SOT 550) (Delhi Tribunal) to come to the conclusion that amount received by the Assessee is in the nature of "process" and the same is chargeable to tax under the Act and the DTAA. 10. Accordingly, the Assessing Officer held that t…

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)

…he expression secret process, even ordinary/simple process shall be covered by the definition. In coming to the above conclusion the AO relied on the decision of the Special Bench ITAT Delhi in the case of New Skies Satellites N.V. Vs. ACIT (Intl.Tax) (2009) (126 TTJ 1) has taken the view that the provision of the transponder through which the Page 40 IT(IT)A Nos. 1344 & 1345/Bang/2019 telecasting companies are able to uplink the desired images/data and downlink the same in the desired area is a “process”. To constitute “royalty”, it is not necessary that the process should be a “secret process”. The fact there i…

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)

…he expression secret process, even ordinary/simple process shall be covered by the definition. In coming to the above conclusion the AO relied on the decision of the Special Bench ITAT Delhi in the case of New Skies Satellites N.V. Vs. ACIT (Intl.Tax) (2009) (126 TTJ 1) has taken the view that the provision of the transponder through which the Page 40 IT(IT)A Nos. 1344 & 1345/Bang/2019 telecasting companies are able to uplink the desired images/data and downlink the same in the desired area is a “process”. To constitute “royalty”, it is not necessary that the process should be a “secret process”. The fact there i…

J AND P COATS LIMITED,BANGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(2), BANGALORE

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…above conclusion the AO relied on the IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 23 of 37 decision of the Special Bench ITAT Delhi in the case of New Skies Satellites N.V. Vs. ACIT (Intl.Tax) (2009) (126 TTJ 1) has taken the view that the provision of the transponder through which the telecasting companies are able to uplink the desired images/data and downlink the same in the desired area is a “process”. To constitute “royalty”, it is not necessary that the process should be a “secret process”. The fact there is a ‘comma’ after the words “secret formula…

J AND P COATS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(2), BANGALORE

In the result, the appeals are allowed

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…above conclusion the AO relied on the IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 23 of 37 decision of the Special Bench ITAT Delhi in the case of New Skies Satellites N.V. Vs. ACIT (Intl.Tax) (2009) (126 TTJ 1) has taken the view that the provision of the transponder through which the telecasting companies are able to uplink the desired images/data and downlink the same in the desired area is a “process”. To constitute “royalty”, it is not necessary that the process should be a “secret process”. The fact there is a ‘comma’ after the words “secret formula…

J AND P COATS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(1), BANGALORE

In the result, the appeals are allowed

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…above conclusion the AO relied on the IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 23 of 37 decision of the Special Bench ITAT Delhi in the case of New Skies Satellites N.V. Vs. ACIT (Intl.Tax) (2009) (126 TTJ 1) has taken the view that the provision of the transponder through which the telecasting companies are able to uplink the desired images/data and downlink the same in the desired area is a “process”. To constitute “royalty”, it is not necessary that the process should be a “secret process”. The fact there is a ‘comma’ after the words “secret formula…

J & P COATS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals are allowed

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…above conclusion the AO relied on the IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 23 of 37 decision of the Special Bench ITAT Delhi in the case of New Skies Satellites N.V. Vs. ACIT (Intl.Tax) (2009) (126 TTJ 1) has taken the view that the provision of the transponder through which the telecasting companies are able to uplink the desired images/data and downlink the same in the desired area is a “process”. To constitute “royalty”, it is not necessary that the process should be a “secret process”. The fact there is a ‘comma’ after the words “secret formula…

J & P COATS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals are allowed

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…above conclusion the AO relied on the IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 23 of 37 decision of the Special Bench ITAT Delhi in the case of New Skies Satellites N.V. Vs. ACIT (Intl.Tax) (2009) (126 TTJ 1) has taken the view that the provision of the transponder through which the telecasting companies are able to uplink the desired images/data and downlink the same in the desired area is a “process”. To constitute “royalty”, it is not necessary that the process should be a “secret process”. The fact there is a ‘comma’ after the words “secret formula…

J & P COATS LIMITED,U.K vs. DCIT, BANGALORE

In the result, the appeals are allowed

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…above conclusion the AO relied on the IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 23 of 37 decision of the Special Bench ITAT Delhi in the case of New Skies Satellites N.V. Vs. ACIT (Intl.Tax) (2009) (126 TTJ 1) has taken the view that the provision of the transponder through which the telecasting companies are able to uplink the desired images/data and downlink the same in the desired area is a “process”. To constitute “royalty”, it is not necessary that the process should be a “secret process”. The fact there is a ‘comma’ after the words “secret formula…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. TELSTRA SINGAPORE PTE LTD., NEW DELHI

In the result, all appeals filed by the assessee are allowed and appeal

ITA 6733/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…he Assessing Officer in this regard, has placed reliance on Hon’ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO [2013] 39 taxmann.com 70 (Madras) and in Special Bench of Delhi ITAT in the case of New Skies Satellite NV vs ADIT (2009) (126 TTJ 1). The DRP upheld the findings of the Assessing Officer in view of the ratio laid down by the Hon’ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO (supra). Assessment Years 2011-12 & Others The Assessing Officer passed the final assessment order against which the assessee is in appeal before us. 6. The Ld.AR for the assesse…

M/S TELSTRA SINGAPORE PTE. LTD.,,SINGAPORE vs. DCIT, NEW DELHI

In the result, all appeals filed by the assessee are allowed and appeal

ITA 286/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…he Assessing Officer in this regard, has placed reliance on Hon’ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO [2013] 39 taxmann.com 70 (Madras) and in Special Bench of Delhi ITAT in the case of New Skies Satellite NV vs ADIT (2009) (126 TTJ 1). The DRP upheld the findings of the Assessing Officer in view of the ratio laid down by the Hon’ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO (supra). Assessment Years 2011-12 & Others The Assessing Officer passed the final assessment order against which the assessee is in appeal before us. 6. The Ld.AR for the assesse…

TELSTRA SINGAPORE PTE. LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, NEW DELHI

In the result, all appeals filed by the assessee are allowed and appeal

ITA 1548/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…he Assessing Officer in this regard, has placed reliance on Hon’ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO [2013] 39 taxmann.com 70 (Madras) and in Special Bench of Delhi ITAT in the case of New Skies Satellite NV vs ADIT (2009) (126 TTJ 1). The DRP upheld the findings of the Assessing Officer in view of the ratio laid down by the Hon’ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO (supra). Assessment Years 2011-12 & Others The Assessing Officer passed the final assessment order against which the assessee is in appeal before us. 6. The Ld.AR for the assesse…

TELSTRA SINGAPORE PTE. LTD,SINGAPORE vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all appeals filed by the assessee are allowed and appeal

ITA 3020/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2020AY 2014-15

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…he Assessing Officer in this regard, has placed reliance on Hon’ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO [2013] 39 taxmann.com 70 (Madras) and in Special Bench of Delhi ITAT in the case of New Skies Satellite NV vs ADIT (2009) (126 TTJ 1). The DRP upheld the findings of the Assessing Officer in view of the ratio laid down by the Hon’ble Madras High Court in the case of Verizon Singapore Pte Ltd. vs ITO (supra). Assessment Years 2011-12 & Others The Assessing Officer passed the final assessment order against which the assessee is in appeal before us. 6. The Ld.AR for the assesse…

UNITED HOME ENTERTAINMENT P.LTD,MUMBAI vs. ADIT 2(2), MUMBAI

In the result, all the appeals of the assessee are treated as allowed

ITA 2841/MUM/2012[2011-12]Status: DisposedITAT Mumbai25 Oct 2016AY 2011-12

Bench: Shri Amit Shukla & Shri Ashwani Taneja

Section 195(2)Section 244ASection 253

…upon). The Assessing Officer held that the applicant’s contentions are not acceptable in view of the decision of the Delhi Tribunal in the case of New Skies Satellites BV, Shin Satellite Public Company Limited and Asia Satellite Telecommunications Limited (126 TTJ 1) which held that the services rendered through satellites for telecommunication / broadcasting, amounts to a 'process'. It was held that it is not necessary for the services rendered to be through a 'secret process' in order to constitute 'royalty', as defined in the Act as well as under the relevant tax treaties. Therefore, payments for such servi…