Shin Satellite Public Co. Ltd. v. DDIT (IT)

12 Taxmann.com 6High Court2011#9329 most cited

What is Shin Satellite Public Co. Ltd. v. DDIT (IT) authority for?

The hiring of bandwidth capacity alone does not constitute a taxable supply of service, and the Assessing Officer's decision to tax it is overturned. Interconnectivity Usage Charges (IUC) are defined as payments between service providers based on call termination.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2019.

Also referred to as

Shin Satellite Public Co. Ltd v DDIT · bandwidth capacity · taxable supply · interconnectivity usage charges · IUC · Assessing Officer · appeal allowed

Judgments citing Shin Satellite Public Co. Ltd. v. DDIT (IT)

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

ACIT, Circle-3(TDS), Kolkata vs. Railtel Corporation of India Limited (Eastern Region), Kolkata

Appeal is dismissed

ITA 1850/KOL/2017[2013-14]Status: DisposedITAT Kolkata26 Oct 2018AY 2013-14
Section 194Section 194CSection 194JSection 201(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D”, KOLKATA BEFORE SH. S.S.GODARA, JUDICIAL MEMBER AND DR.A.L.SAINI, ACCOUNTANT MEMBER [Assessment Year: 2013-14] vs ACIT, Railtel Corporation of India TDS, Circle-3, 10-B, Limited (Eastern Region), CTC Middleton Row, 8th Building, 16th Floor, 33A, Floor, Room No.3, Jawaharlal Nehru Road, Kolkata-700071. Kolkata-700071. PAN-CALR08585D (Appellant) (Respondent) Appellant by Sh. Kapil Mondal, Addl. CIT, Sr.DR Respondent by Sh. Uttam Kumar Samata, AR Date of Hearing 26.09.2018 Date of Pronouncement 26.10.2018 ORDER PER S.S.GODARA, JUDICIAL MEMBER This Revenue’s ap…

ITO, WD-3(1), TDS, Kolkata vs. M/S Rcil, (Eastern Region), Kolkata

ITA 735/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 May 2018AY 2011-2012

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before ShriS.S.Godara, Judicial Memberand Dr. A.L. Saini, Accountant Member ITA No.700-701/Kol/2016 Assessment Year: 2010-11 & 2011-12 ITO Ward-3(1) (TDS), V/s. M/s RCIL (Eastern 10B, Middleton Row, Region), Railtel 8th Floor, Kolkata-71 Corporation of India, CIC Building, 16th Floor, 33, Jawahallal Nehru Road, Kolkaa-71 [PAN No. AABCR 7176 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.734-735/Kol/2016& Assessment Years :2011-12 & 2012-13 ITO Ward-3(1) (TDS), V/s. M/s RCIL (Eastern 10B, Middleton Ro…

ITO, WD-3(1), TDS, Kolkata vs. M/S Rcil, (Eastern Region), Kolkata

ITA 734/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 May 2018AY 2011-2012

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before ShriS.S.Godara, Judicial Memberand Dr. A.L. Saini, Accountant Member ITA No.700-701/Kol/2016 Assessment Year: 2010-11 & 2011-12 ITO Ward-3(1) (TDS), V/s. M/s RCIL (Eastern 10B, Middleton Row, Region), Railtel 8th Floor, Kolkata-71 Corporation of India, CIC Building, 16th Floor, 33, Jawahallal Nehru Road, Kolkaa-71 [PAN No. AABCR 7176 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.734-735/Kol/2016& Assessment Years :2011-12 & 2012-13 ITO Ward-3(1) (TDS), V/s. M/s RCIL (Eastern 10B, Middleton Ro…

ITO, WD-3(1) (TDS), Kolkata vs. M/S Rcil (Eastern Region), Kolkata

ITA 701/KOL/2016[2011-2012]Status: DisposedITAT Kolkata17 May 2018AY 2011-2012

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before ShriS.S.Godara, Judicial Memberand Dr. A.L. Saini, Accountant Member ITA No.700-701/Kol/2016 Assessment Year: 2010-11 & 2011-12 ITO Ward-3(1) (TDS), V/s. M/s RCIL (Eastern 10B, Middleton Row, Region), Railtel 8th Floor, Kolkata-71 Corporation of India, CIC Building, 16th Floor, 33, Jawahallal Nehru Road, Kolkaa-71 [PAN No. AABCR 7176 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.734-735/Kol/2016& Assessment Years :2011-12 & 2012-13 ITO Ward-3(1) (TDS), V/s. M/s RCIL (Eastern 10B, Middleton Ro…

ITO, WD-3(1) (TDS), Kolkata vs. M/S Rcil (Eastern Region), Kolkata

ITA 700/KOL/2016[2010-2011]Status: DisposedITAT Kolkata17 May 2018AY 2010-2011

Bench: Shris.S.Godaraand Dr. A.L. Saini

Section 1Section 194CSection 194ISection 194JSection 201(1)Section 271CSection 9(1)(vi)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before ShriS.S.Godara, Judicial Memberand Dr. A.L. Saini, Accountant Member ITA No.700-701/Kol/2016 Assessment Year: 2010-11 & 2011-12 ITO Ward-3(1) (TDS), V/s. M/s RCIL (Eastern 10B, Middleton Row, Region), Railtel 8th Floor, Kolkata-71 Corporation of India, CIC Building, 16th Floor, 33, Jawahallal Nehru Road, Kolkaa-71 [PAN No. AABCR 7176 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.734-735/Kol/2016& Assessment Years :2011-12 & 2012-13 ITO Ward-3(1) (TDS), V/s. M/s RCIL (Eastern 10B, Middleton Ro…

M/S. Tata Technologies Ltd., Pune vs. Deputy Director of Income-Tax

In the result, appeal of assessee is partly allowed

ITA 1433/PUN/2014[2007-08]Status: DisposedITAT Pune05 Apr 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

For Appellant: S/Shri Dhanesh Bafna and Arpitha ChoudaryFor Respondent: S/Shri Vivek Aggarwal and Mukesh Jha
Section 115ASection 195Section 201Section 201(1)Section 9(1)(vi)Section 90(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1433/PUN/2014 यििाारण वषा / Assessment Year : 2007-08 M/s. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. PAN: AAACT3092N Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)-II, Pune अऩीऱाथी की ओर से / Appellant by : S/Shri Dhanesh Bafna and Arpitha Chouda…

M/S. T - 3 Energy Services India Pvt. Ltd., Pune vs. Joint Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 826/PUN/2015[2010-11]Status: DisposedITAT Pune02 Feb 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.826/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 M/S. T-3 Energy Services India Pvt. Ltd., D-Ii/65-1, Midc, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. Pan: Aacct9805F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune

For Appellant: S/Shri Arijit Chakravarty and Shraddha SwarupFor Respondent: Shri Vivek Aggarwal
Section 143(3)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.826/PUN/2015 यििाारण वषा / Assessment Year : 2010-11 M/s. T-3 Energy Services India Pvt. Ltd., D-II/65-1, MIDC, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. PAN: AACCT9805F Vs. The Jt. Commissioner of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune अऩीऱाथी की ओर से / Appellant by : S/Shri Arijit Chakravarty and Shraddha Swarup प्रत्यथ…

Shin Satellite Public Co. Ltd. v. DDIT (IT) (12 Taxmann.com 6) — Cited in 11 Judgments | BharatTax