Set Satellite Pte Ltd. v. CIT

307 ITR 205High Court2008#1190 most cited

What is Set Satellite Pte Ltd. v. CIT authority for?

If a Dependent Agency Permanent Establishment (DAPE) is remunerated at arm's length based on transfer pricing principles, no further profits can be attributed to the foreign enterprise. The principles of profit attribution under DTAA Article 7 are pari-materia to Section 9(1)(i) of the Income Tax Act.

96

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

Set Satellite Pte Ltd v CIT · 307 ITR 205 · Section 9(1)(i) · DTAA Article 7 · Permanent Establishment (PE) · Dependent Agency PE (DAPE) · Profit attribution · Arm's length principle · Transfer pricing · No further profits · Business connection

Sections most often in play

Section 133(6)Section 143(3)Section 144C(13)Section 144C(5)Section 234ASection 234BSection 270ASection 5(4)

Issues it is cited on

installation peagency peservice pedependent agent pefixed place pefunctional analysissection 9(1)(i)far analysistransactional net margin methodtax treatypermanent establishmentmost appropriate method

Judgments citing Set Satellite Pte Ltd. v. CIT

APPDYNAMICS INTERNATIONAL LIMITED,UNITED KINGDOM vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE-1(1)(1), DELHI, DELHI

In the result, appeal of the assessee in ITA No

ITA 3743/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi19 Sept 2025

Bench: Shri Challa Nagendram Prasad & Shri Naveen Chandra

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Siddharth Bhim Singh Meena, CIT-DR

…l has been already remunerated at arm's length consideration basis TP principles, no further profits can be attributed to the assessee as held the Hon'ble jurisdictional High Court's judgment in the case of Set Satellite (Singapore) Pte Ltd v. DDIT [(2008) 307 ITR 205 (Bom.) after taking note of Hon'ble Supreme Court's judgment in the case of CIT Vs Morgan Stanley & Co Inc [(2007) 292 ITR 416 (SC)]. 13. In view of the discussion above, we are of the considered view that AppD India is not legally and economically dependent on the assessee nor its action legally binds the assessee to contract in India. None…

MICRO FOCUS SOFTWARE INC.,USA vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 3(2)(2), INTERNATIONAL TAXATION, MUMBAI, MUMBAI

In the result, the appeal is allowed

ITA 4768/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrimicro Focus Software Inc. V/S. Dcit,(International Tax) बनाम (Formerly Known As Novell Circle 3(2)(2), Inc.) 16Th Floor, Air India Laurel, Block D, 65/2, Building, Nariman Point, Bagmane Tech Park, C. V. Mumbai-400021 Raman Nagar, Byrasandra, Bangalore, Karnataka, India- 560093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcn5034F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Ketan VedFor Respondent: Shri Anil Sant
Section 143(3)Section 144C(5)Section 234ASection 270A

…e Hon'ble High Court, however, these views of the coordinate bench did not find favour with Their Lordships. Rejecting the theory about separate profit attribution for the dependent agency permanent establishment vis-à-vis the Satellite Pte Ltd. v. CIT [2009] 307 ITR 205 (Bom), observed as follows: 10. From a reading of Article 7(1) of the DTAA it is clear that the profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. The profits of the enterprise may be taxed…

THE DY. DIT (IT) 1(2), MUMBAI vs. ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.), MUMBAI

In the result, appeal of Revenue is dismissed

ITA 3880/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004
For Appellant: Shri Niraj Sheth, Advocate with Shri Jai BhansaliFor Respondent: Shri Anil Sant
Section 9(1)(i)

…ection 9(1)(i) of the Income Tax Act, 1961 [in short 'the Act'] and Circular No.23 dated 23/09/1969. In support of his submissions he placed reliance on the decision of Hon'ble Bombay High Court in the case of SET Satellite (Singapore) PTE Ltd. vs. DDIT (IT), 307 ITR 205(Bom). He pointed that in the aforesaid decision the issue was decided with reference to Article -7 of the DTAA, however, the provisions of section 9(1)(i) of the Act are pari-materia to the provisions of Article 7.1 of the Tax Treaty. To buttress his arguments he referred to the decision of Tribunal in the case of Galileo International Inc. vs. D…

ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.),MUMBAI vs. THE ITO (IT) 3(1), MUMBAI

ITA 3149/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…ection 9(1)(i) of the Income Tax Act, 1961 [in short 'the Act'] and Circular No.23 dated 23/09/1969. In support of his submissions he placed reliance on the decision of Hon'ble Bombay High Court in the case of SET Satellite (Singapore) PTE Ltd. vs. DDIT (IT), 307 ITR 205(Bom). He pointed that in the aforesaid decision the issue was decided with reference to Article -7 of the DTAA, however, the provisions of section 9(1)(i) of the Act are pari-materia to the provisions of Article 7.1 of the Tax Treaty. To buttress his arguments he referred to the decision of Tribunal in the case of Galileo International Inc. vs. D…

ADIT (I.T) - 1(2), MUMBAI vs. ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.), MUMBAI

ITA 4631/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…ection 9(1)(i) of the Income Tax Act, 1961 [in short 'the Act'] and Circular No.23 dated 23/09/1969. In support of his submissions he placed reliance on the decision of Hon'ble Bombay High Court in the case of SET Satellite (Singapore) PTE Ltd. vs. DDIT (IT), 307 ITR 205(Bom). He pointed that in the aforesaid decision the issue was decided with reference to Article -7 of the DTAA, however, the provisions of section 9(1)(i) of the Act are pari-materia to the provisions of Article 7.1 of the Tax Treaty. To buttress his arguments he referred to the decision of Tribunal in the case of Galileo International Inc. vs. D…

ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.),MUMBAI vs. DDIT (I.T.) - 1(2), MUMBAI

ITA 4479/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…ection 9(1)(i) of the Income Tax Act, 1961 [in short 'the Act'] and Circular No.23 dated 23/09/1969. In support of his submissions he placed reliance on the decision of Hon'ble Bombay High Court in the case of SET Satellite (Singapore) PTE Ltd. vs. DDIT (IT), 307 ITR 205(Bom). He pointed that in the aforesaid decision the issue was decided with reference to Article -7 of the DTAA, however, the provisions of section 9(1)(i) of the Act are pari-materia to the provisions of Article 7.1 of the Tax Treaty. To buttress his arguments he referred to the decision of Tribunal in the case of Galileo International Inc. vs. D…

FEDEX EXPRESS INTERNATIONAL B.V.,MUMBAI vs. ACIT( INTERNATIONAL TAXATION)-2(3)(1), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 2464/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 Jul 2023AY 2018-19
Section 143(3)Section 244ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2463/Mum/2022 & 2464/Mum/2022 (Assessment Year :2018-19 & 2019-20) M/s. Fedex Express Vs. Assistant Commissioner of International B.V. Income Tax (International 111, FedEx Express Taxation)-2(3)(1) International Centre Mumbai Taurusavenue Hoofddorp Amsterdam Netherlands PAN/GIR No.AADCF2700Q (Appellant) .. (Respondent) Assessee by Shri Sriram Seshadri / Shri Mehul Jain & Ms.Amulya Revenue by Shri Soumendu Kumar Dash Date of Hearing 27/06/2023 Date of Pronouncement…

FEDEX EXPRESS INTERNATIONAL B.V.,MUMBAI vs. ACIT( INTERNATIONAL TAXATION)-2(3)(1), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 2463/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 Jul 2023AY 2019-20
Section 143(3)Section 244ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2463/Mum/2022 & 2464/Mum/2022 (Assessment Year :2018-19 & 2019-20) M/s. Fedex Express Vs. Assistant Commissioner of International B.V. Income Tax (International 111, FedEx Express Taxation)-2(3)(1) International Centre Mumbai Taurusavenue Hoofddorp Amsterdam Netherlands PAN/GIR No.AADCF2700Q (Appellant) .. (Respondent) Assessee by Shri Sriram Seshadri / Shri Mehul Jain & Ms.Amulya Revenue by Shri Soumendu Kumar Dash Date of Hearing 27/06/2023 Date of Pronouncement…

MICRO FOCUS SOFTWARE INC. (FORMERLY KNOWN AS NOVELL INC.),MUMBAI vs. THE DY CIT (INTL. TAXATION)-CIRCLE-3(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 891/MUM/2023[2020-21]Status: DisposedITAT Mumbai14 Jun 2023AY 2020-21

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Ketan VedFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)

…attribution for the dependent agency permanent establishment vis-à-vis the Micro Focus Software Inc. (Formerly known as Novell Inc.) ITA no.891/Mum./2023 dependent agent, Their Lordships have, in the judgment reported as Set Satellite Pte Ltd. v. CIT [2009] 307 ITR 205 (Bom), observed as follows: 10. From a reading of Article 7(1) of the DTAA it is clear that the profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. The profits of the enterprise may be taxed…

MICRO FOCUS SOFTWARE INC. (EARLIER KNOWN AS NOVELL INC.),MUMBAI vs. THE DY CIT (INTL. TAXATION)-CIRCLE-3(2)(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2425/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 May 2023AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2424 & 2425/MUM/2022 (A.Y: 2019-20 & 2018-19) Micro Focus Software Inc., v. DCIT – Circle – 3(2)(2) {Formerly known as Novell Inc.} international Tax 1800 South Novell Place Provo 16th Floor, Air India Building Uttah 84606, United States of America Nariman Point Mumbai – 400 021 PAN: AABCN5034F (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved & Shri Abdul Kadir Jawadwala Department Represented by : Shri Kunal Haver Date of He…

MICRO FOCUS SOFTWARE INC. (EARLIER KNOWN AS NOVELL INC.),MUMBAI vs. THE DY CIT (INTL. TAXATION)-CIRCLE-3(2)(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2424/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 May 2023AY 2019-20

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2424 & 2425/MUM/2022 (A.Y: 2019-20 & 2018-19) Micro Focus Software Inc., v. DCIT – Circle – 3(2)(2) {Formerly known as Novell Inc.} international Tax 1800 South Novell Place Provo 16th Floor, Air India Building Uttah 84606, United States of America Nariman Point Mumbai – 400 021 PAN: AABCN5034F (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved & Shri Abdul Kadir Jawadwala Department Represented by : Shri Kunal Haver Date of He…

UPS ASIA GROUP PTE LTD,MUMBAI vs. ASSISTANT C0MMISSIONER OF INCOME TAX (INT TAX)-4(3)(1), MUMBAI

In the result, the appeals of the assesse are dismissed

ITA 2244/MUM/2022[2019-20]Status: DisposedITAT Mumbai24 Jan 2023AY 2019-20

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Nitesh JoshiFor Respondent: Soumendu Kumar Dash
Section 143(3)Section 9(1)Section 9(1)(i)

…n for the dependent P a g e | 16 ITA Nos. 2243 & 2244/Mum/2022 UPS Asia Group Pte. Ltd Vs. ACIT (IT) -4(3)(1) agency permanent establishment vis-à-vis the dependent agent, Their Lordships have, in the judgment reported as Set Satellite Pte Ltd Vs CIT [(2009) 307 ITR 205 (Bom)], observed as follows: 10. From a reading of Article 7(1) of the DTAA it is clear that the profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. The profits of the enterprise may be taxed…

UPS ASIA GROUP PTE LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX(INTRNATIONAL TAXATION)-4(3)(1), MUMBAI

In the result, the appeals of the assesse are dismissed

ITA 2243/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Jan 2023AY 2018-19

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Nitesh JoshiFor Respondent: Soumendu Kumar Dash
Section 143(3)Section 9(1)Section 9(1)(i)

…n for the dependent P a g e | 16 ITA Nos. 2243 & 2244/Mum/2022 UPS Asia Group Pte. Ltd Vs. ACIT (IT) -4(3)(1) agency permanent establishment vis-à-vis the dependent agent, Their Lordships have, in the judgment reported as Set Satellite Pte Ltd Vs CIT [(2009) 307 ITR 205 (Bom)], observed as follows: 10. From a reading of Article 7(1) of the DTAA it is clear that the profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. The profits of the enterprise may be taxed…

MFE FORMWORK TECHNOLOGY SDN BHD,MUMBAI vs. THE CIT (INTL TAX) , MUMBAI

In the result, the appeal is allowed

ITA 1579/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Jan 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri.P.J.Pardiwala/HarshFor Respondent: Ms. Surabhi Sharma-CIT DR
Section 143(3)Section 263

…th the Hon‟ble High jurisdictional Court which has reversed the said decision of the coordinate bench. We are thus alive to the fact that in the light of Hon‟ble jurisdictional High Court judgment in the case of Set Satellite Singapore Pte Ltd Vs DCIT [(2008) 307 ITR 205 (Bom)], so far as profit attribution of a DAPE is concerned, the prevailing legal position is that as long as an agent is paid an arm's length remuneration for the services rendered, nothing survives for taxation in the hands of the dependent agency permanent establishment. Viewed thus, the existence of a dependent agency permanent establishment…

MFE FORMWORK TECHNOLOGY SDN BHD,MUMBAI vs. THE CIT (INTL TAX) , MUMBAI

In the result, the appeal is allowed

ITA 1578/MUM/2022[2019-20]Status: DisposedITAT Mumbai24 Jan 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri.P.J.Pardiwala/HarshFor Respondent: Ms. Surabhi Sharma-CIT DR
Section 143(3)Section 263

…th the Hon‟ble High jurisdictional Court which has reversed the said decision of the coordinate bench. We are thus alive to the fact that in the light of Hon‟ble jurisdictional High Court judgment in the case of Set Satellite Singapore Pte Ltd Vs DCIT [(2008) 307 ITR 205 (Bom)], so far as profit attribution of a DAPE is concerned, the prevailing legal position is that as long as an agent is paid an arm's length remuneration for the services rendered, nothing survives for taxation in the hands of the dependent agency permanent establishment. Viewed thus, the existence of a dependent agency permanent establishment…

DCIT, CIRCLE- 1(2)(1), INTERNATIONAL TAXATION , NEW DELHI vs. CONVERGYS CUSTOMER MANAGEMENT GROUP INC., NEW DELHI

In the result, assessee’s appeal is partly allowed, whereas,

ITA 7782/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Jan 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15

Section 9(1)(vi)

…he concept of economic nexus is an important feature of attributable profits (profits attributable to the PE).” The application of transfer pricing principles is also supported by the decisions of the Bombay High Court in Set Satellite (Singapore) Pte. Ltd. (307 ITR 205), jurisdictional High Court in Rolls Royce Singapore Pvt. Ltd. (202 Taxman 45) (Del.), Director of Income Tax vs. BBC Worldwide Ltd. (203 Taxman 554) (Del.) D. The ld. CIT (A) has held. that further profit was required to be attributed on account of Assets provided by the assessee to CIS and management of risk by the assessee in India. In our vi…

ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI vs. ESS DISTRIBUTION (MAURITIUS) SNC ETT COMPAGNIE , MAURITIUS

ITA 5303/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…MSM Satellite (Singapore) Pte. Ltd. [2019] 106 taxmann.com 353 (Bombay) 7. Sony Pictures Network India Pvt. Ltd. Vs. DCIT, (2020) 14 | P a g e 8. Set Satellite (Singapore) PTE Ltd. Vs. Deputy Director of Income-tax, International Taxation and Another [2008] 307 ITR 205 (Bombay High Court) 9. ESPN Star Sports Vs. Global Broadcast News Ltd. & Ors. [2008] 38 PTC 477 (Delhi High Court) 10. ESPN Star Sports Mauritius SNC et Compagnie [Now known as ESS Advertising (Mauritius) SNC et Compagnie] Vs. The Dy. CIT [2021] , ITA No. 1219/Del/2017, dated 20th October, 2021 (Delhi-Trib.) 11. Engineering Analysis Centre of Exc…

ESS DISTRIBUTION (MAURITIUS) S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

ITA 5084/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…MSM Satellite (Singapore) Pte. Ltd. [2019] 106 taxmann.com 353 (Bombay) 7. Sony Pictures Network India Pvt. Ltd. Vs. DCIT, (2020) 14 | P a g e 8. Set Satellite (Singapore) PTE Ltd. Vs. Deputy Director of Income-tax, International Taxation and Another [2008] 307 ITR 205 (Bombay High Court) 9. ESPN Star Sports Vs. Global Broadcast News Ltd. & Ors. [2008] 38 PTC 477 (Delhi High Court) 10. ESPN Star Sports Mauritius SNC et Compagnie [Now known as ESS Advertising (Mauritius) SNC et Compagnie] Vs. The Dy. CIT [2021] , ITA No. 1219/Del/2017, dated 20th October, 2021 (Delhi-Trib.) 11. Engineering Analysis Centre of Exc…

ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI vs. ESS DISTRIBUTION (MAURITIUS) S.N.C. ET COMPAGNIE, MAURITIUS

ITA 6706/DEL/2017[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…MSM Satellite (Singapore) Pte. Ltd. [2019] 106 taxmann.com 353 (Bombay) 7. Sony Pictures Network India Pvt. Ltd. Vs. DCIT, (2020) 14 | P a g e 8. Set Satellite (Singapore) PTE Ltd. Vs. Deputy Director of Income-tax, International Taxation and Another [2008] 307 ITR 205 (Bombay High Court) 9. ESPN Star Sports Vs. Global Broadcast News Ltd. & Ors. [2008] 38 PTC 477 (Delhi High Court) 10. ESPN Star Sports Mauritius SNC et Compagnie [Now known as ESS Advertising (Mauritius) SNC et Compagnie] Vs. The Dy. CIT [2021] , ITA No. 1219/Del/2017, dated 20th October, 2021 (Delhi-Trib.) 11. Engineering Analysis Centre of Exc…

ESS DISTRIBUTION (MAURITIUS) S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

ITA 6705/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…MSM Satellite (Singapore) Pte. Ltd. [2019] 106 taxmann.com 353 (Bombay) 7. Sony Pictures Network India Pvt. Ltd. Vs. DCIT, (2020) 14 | P a g e 8. Set Satellite (Singapore) PTE Ltd. Vs. Deputy Director of Income-tax, International Taxation and Another [2008] 307 ITR 205 (Bombay High Court) 9. ESPN Star Sports Vs. Global Broadcast News Ltd. & Ors. [2008] 38 PTC 477 (Delhi High Court) 10. ESPN Star Sports Mauritius SNC et Compagnie [Now known as ESS Advertising (Mauritius) SNC et Compagnie] Vs. The Dy. CIT [2021] , ITA No. 1219/Del/2017, dated 20th October, 2021 (Delhi-Trib.) 11. Engineering Analysis Centre of Exc…

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