SET. 1 Paragraph 4 of SET Satellite (Singapore) Pte. Ltd. v. Deputy Director of Income

44 SOT 113Income Tax Appellate Tribunal#24997 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

use of equipmentsection 4(1)section 61section 90(1)section 39tax residency certificatesection 5(2)commercial rightsroyalty incomeassistant directorsection 9(1)(vi)beneficial owner

Judgments citing SET. 1 Paragraph 4 of SET Satellite (Singapore) Pte. Ltd. v. Deputy Director of Income

M/S. Global Cricket Corporation Pte. Ltd., Mumbai vs. DDIT It-3(1), Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 1510/MUM/2009[2003-2004]Status: DisposedITAT Mumbai14 Dec 2022AY 2003-2004
Section 143(1)Section 143(3)Section 147

…hort „DRN‟) between IDI and all the parties to THA (i.e. GCC, SET and WNS) whereby IDI gave direct assurances to SET. 1 Paragraph 4 of SET Satellite (Singapore) Pte. Ltd. v. Deputy Director of Income- tax, (International Taxation), Range-2(1), Mumbai : 2011] 44 SOT 113 (Mumbai) (URO) 2 A joint venture company between WSG and an Indian company Nimbus Communication ITA. No. 3135 & 3130/Mum/2006 & CO No. 324/Mum/2006 ITA No. 1510 & 1444/Mum/2009 & CO No. 160/Mum/2009 Assessment Years: 2002-03 & 2003-04 LG Electronics Private Limited, Hero Honda Motors Private Limited etc. 2.15 GCC granted sponsorship rights to…

M/S. Global Cricket Corporation Pte. Ltd., Mumbai vs. ADIT (Int. Taxation) - 3(1), Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3135/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003
Section 143(1)Section 143(3)Section 147

…hort „DRN‟) between IDI and all the parties to THA (i.e. GCC, SET and WNS) whereby IDI gave direct assurances to SET. 1 Paragraph 4 of SET Satellite (Singapore) Pte. Ltd. v. Deputy Director of Income- tax, (International Taxation), Range-2(1), Mumbai : 2011] 44 SOT 113 (Mumbai) (URO) 2 A joint venture company between WSG and an Indian company Nimbus Communication ITA. No. 3135 & 3130/Mum/2006 & CO No. 324/Mum/2006 ITA No. 1510 & 1444/Mum/2009 & CO No. 160/Mum/2009 Assessment Years: 2002-03 & 2003-04 LG Electronics Private Limited, Hero Honda Motors Private Limited etc. 2.15 GCC granted sponsorship rights to…

ADIT (It)-3(1), Mumbai vs. M/S. Global Cricket Corporation Pte. Ltd., Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3130/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003
Section 143(1)Section 143(3)Section 147

…hort „DRN‟) between IDI and all the parties to THA (i.e. GCC, SET and WNS) whereby IDI gave direct assurances to SET. 1 Paragraph 4 of SET Satellite (Singapore) Pte. Ltd. v. Deputy Director of Income- tax, (International Taxation), Range-2(1), Mumbai : 2011] 44 SOT 113 (Mumbai) (URO) 2 A joint venture company between WSG and an Indian company Nimbus Communication ITA. No. 3135 & 3130/Mum/2006 & CO No. 324/Mum/2006 ITA No. 1510 & 1444/Mum/2009 & CO No. 160/Mum/2009 Assessment Years: 2002-03 & 2003-04 LG Electronics Private Limited, Hero Honda Motors Private Limited etc. 2.15 GCC granted sponsorship rights to…

SET. 1 Paragraph 4 of SET Satellite (Singapore) Pte. Ltd. v. Deputy Director of Income (44 SOT 113) — Cited in 3 Judgments | BharatTax