Set Satellite (Singapore) Pte. Ltd. v. Addl. DIT

132 TTJ 459Income Tax Appellate Tribunal2010#16651 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2016 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 Satellite (Singapore) Pte. Ltd. v. Addl. DIT

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

…re received in Revenue Account maintained at Jersey. As per the terms of Master Rights Agreement, after 5 Miscellaneous Application arose out of the appeals filed by SET before the Mumbai Bench of the Tribunal disposed vide order dated 25.06.2010 reported in 132 TTJ 459. 20 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 reducing prescribed expenses and IDI‟s share of revenues, GCC‟s share of income was subsequently remitted to GCC‟s bank account in Singapore. In this regard, GCC had also filed sample documents evidenci…

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

…re received in Revenue Account maintained at Jersey. As per the terms of Master Rights Agreement, after 5 Miscellaneous Application arose out of the appeals filed by SET before the Mumbai Bench of the Tribunal disposed vide order dated 25.06.2010 reported in 132 TTJ 459. 20 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 reducing prescribed expenses and IDI‟s share of revenues, GCC‟s share of income was subsequently remitted to GCC‟s bank account in Singapore. In this regard, GCC had also filed sample documents evidenci…

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

…re received in Revenue Account maintained at Jersey. As per the terms of Master Rights Agreement, after 5 Miscellaneous Application arose out of the appeals filed by SET before the Mumbai Bench of the Tribunal disposed vide order dated 25.06.2010 reported in 132 TTJ 459. 20 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 reducing prescribed expenses and IDI‟s share of revenues, GCC‟s share of income was subsequently remitted to GCC‟s bank account in Singapore. In this regard, GCC had also filed sample documents evidenci…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Amadeus Global Travel Vs. ADIT, Distribution SA Circle-1(1), (Now known as Amadeus IT International Taxation, Group SA), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain PAN: AAFCA9629P (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Adv Shri Anshul Sachar, CA Revenue by: Shri G. K. Dhall, CIT DR (International Taxation) Date of Hearing 29/04/2019 Date of pronouncement 18/07/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by th…

The DDIT (It)-2(1), Mumbai vs. M/S. Taj Tv Ltd, Mumbai

ITA 4678/MUM/2007[2003-2004]Status: DisposedITAT Mumbai05 Jul 2016AY 2003-2004

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)Section 40

…had stated that the impugned issue is covered by the decision of the Tribunal in its own case in ITA No. 1099 vide order dated 17.04.2012 and in ITA No.3702 vide order dated 18.05.2012. In these cases, the Tribunal has relied upon a decision of Set Satellite (132 TTJ 459) which decision has now been affirmed and approved by the Hon’ble Bombay High Court in the case of DIT vs Set Satellite Singapore Pte Ltd (supra) on the ground that, the programming cost is paid to the assessee to various non- resident outside India for acquiring right brought on sports events taking place outside India. Thus, such programming co…

Set Satellite (Singapore) Pte. Ltd. v. Addl. DIT (132 TTJ 459) — Cited in 5 Judgments | BharatTax