Telstra Singapore Pte. Ltd. v. DCIT

111 Taxmann.com 371Income Tax Appellate Tribunal2019#4443 most cited

What is Telstra Singapore Pte. Ltd. v. DCIT authority for?

Receipts from internet bandwidth charges cannot be treated as royalty income if the treaty provision exempts them. The amended provisions of section 9(1)(vi) of the Act are considered in this context.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2025.

Also referred to as

Telstra Singapore Pte. Ltd. vs. DCIT · section 9(1)(vi) · royalty income · internet bandwidth charges · treaty provision · equipment royalty · process royalty

Sections most often in play

Section 143(3)Section 144C(3)Section 9(1)(vii)Section 12

Issues it is cited on

section 9(l)section 9(l)(vi)agency pesection 144c(3)section 14(a)clarificatory amendmentsection 90(2)fees for included servicessection 92esection 9(1)(vi)retrospective amendmentsection 91

Judgments citing Telstra Singapore Pte. Ltd. v. DCIT

DCIT (It) -4(1) (2), Mumbai vs. M/S. Taj Tv Ltd, Mumbai

The appeals are dismissed

ITA 1717/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 May 2022AY 2016-17

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1460, 1461 & 1462/M/2021 Assessment Years: 2014-15, 2015-16 & 2016-17 M/s. Taj TV Ltd., DCIT (IT)-4(1)(2), Room No.1609, 16th Floor, C/o Suresh Surana and Associates, LLP 8th Floor, Air India Building, Bhaktwar, 229, Vs. Nariman Point, Nariman Point, Mumbai - 400021 Mukhed, Maharashtra – 400 021 PAN: AABCT6542J (Appellant) (Respondent) Assessment Year: 2016-17 & Assessment Year: 2014-15 DCIT (IT)-4(1)(2), M/s. Taj TV Ltd., Room No.1609, 16th Floor, C/o Suresh…

Taj Tv Ltd, Mumbai vs. DCIT (International Taxation -4(1) (2), Mumbai

The appeals are dismissed

ITA 1462/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 May 2022AY 2016-17

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1460, 1461 & 1462/M/2021 Assessment Years: 2014-15, 2015-16 & 2016-17 M/s. Taj TV Ltd., DCIT (IT)-4(1)(2), Room No.1609, 16th Floor, C/o Suresh Surana and Associates, LLP 8th Floor, Air India Building, Bhaktwar, 229, Vs. Nariman Point, Nariman Point, Mumbai - 400021 Mukhed, Maharashtra – 400 021 PAN: AABCT6542J (Appellant) (Respondent) Assessment Year: 2016-17 & Assessment Year: 2014-15 DCIT (IT)-4(1)(2), M/s. Taj TV Ltd., Room No.1609, 16th Floor, C/o Suresh…

Taj Tv Ltd, Mumbai vs. DCIT (International Taxation) -4 (1) (2), Mumbai

The appeals are dismissed

ITA 1461/MUM/2021[2015-16]Status: DisposedITAT Mumbai13 May 2022AY 2015-16

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1460, 1461 & 1462/M/2021 Assessment Years: 2014-15, 2015-16 & 2016-17 M/s. Taj TV Ltd., DCIT (IT)-4(1)(2), Room No.1609, 16th Floor, C/o Suresh Surana and Associates, LLP 8th Floor, Air India Building, Bhaktwar, 229, Vs. Nariman Point, Nariman Point, Mumbai - 400021 Mukhed, Maharashtra – 400 021 PAN: AABCT6542J (Appellant) (Respondent) Assessment Year: 2016-17 & Assessment Year: 2014-15 DCIT (IT)-4(1)(2), M/s. Taj TV Ltd., Room No.1609, 16th Floor, C/o Suresh…

Taj Tv Ltd, Mauritius vs. DCIT (International Taxation)- 4 (1) (2), Mumbai

The appeals are dismissed

ITA 1460/MUM/2021[2014-15]Status: DisposedITAT Mumbai13 May 2022AY 2014-15

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.1460, 1461 & 1462/M/2021 Assessment Years: 2014-15, 2015-16 & 2016-17 M/s. Taj TV Ltd., DCIT (IT)-4(1)(2), Room No.1609, 16th Floor, C/o Suresh Surana and Associates, LLP 8th Floor, Air India Building, Bhaktwar, 229, Vs. Nariman Point, Nariman Point, Mumbai - 400021 Mukhed, Maharashtra – 400 021 PAN: AABCT6542J (Appellant) (Respondent) Assessment Year: 2016-17 & Assessment Year: 2014-15 DCIT (IT)-4(1)(2), M/s. Taj TV Ltd., Room No.1609, 16th Floor, C/o Suresh…

Taj Tv Ltd., Mumbai vs. DCIT (It) 4(1)(2), Mumbai

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed in terms of our aforesaid findings

ITA 6588/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Mar 2022AY 2012-13

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur Agarwal a/wFor Respondent: Shri Milind S. Chavan, Sr. AR
Section 250Section 90(2)Section 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 6588/Mum./2019 (Assessment Year : 2012–13) Taj TV Limited 13th Floor, Bakhtawar ……………. Appellant 229, Nariman Point Mumbai 400 021 PAN – AABCT6542J v/s Dy. Commissioner of Income Tax International Transaction ……………. Respondent Circle–4(1)(2), Mumbai ITA No. 6741/Mum./2019 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax International Transaction ……………. Appellant Circle–4(1)(2), Mumbai v/s Taj TV Limited 13th Floor, Bakhtawar ……………. Responde…

Atos Information Technology Singapore Pte. Ltd., Mumbai vs. D.C.I.T. (International Taxation) Range - 1(1)(2), Mumbai

In the result, appeal is partly allowed

ITA 7144/MUM/2017[2014-15]Status: DisposedITAT Mumbai30 Mar 2021AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan ()

Section 143(3)Section 9(1)(vi)

…I.T.As. No.7144/Mum/2017 & 5744/Mum/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) I.T.A. No.7144/Mum/2017 - Assessment Year 2014-15 I.T.A. No.5744/Mum/2018 - Assessment Year 2015-16 Atos Information Technology vs Dy.CIT (International Taxation) Singapore Pte Ltd, Plant No.5, Range-1(1)(2), Mumbai Godrej & Boyce Mfg Co. Ltd Pirojshanagar, ,LBS Marg, Vikhroli (W), Mumbai-400 079 PAN : AAHCA8215F APPELLANT RESPONDENT Appellant by Shri Dhanesh Bafna, AR Respondent by Shri Sanjay Singh, [CIT (DR)] Date of hearing…