Telstra Singapore Pte. Ltd. v. DCIT

123 Taxmann.com 124High Court2021#10117 most cited

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

Treaty provisions override the Act's provisions, meaning receipts not treated as royalty under the treaty cannot be taxed as such under the Act.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Also referred to as

Telstra Singapore Pte. Ltd. v. DCIT · section 9(1)(vi) · royalty income · treaty provisions · DTAA · section 90(2) · copyrighted article · computer software · fees for technical services · liable to tax

Issues it is cited on

section 14(a)copyrighted articleroyalty incomesection 90(2)section 9(1)(vi)computer softwarefees for technical servicessection 90section 9(1)section 30section 195liable to tax

Judgments citing Telstra Singapore Pte. Ltd. v. DCIT

Commissioner of Income Tax, International Taxation-1, Delhi vs. Dxc Technology Services Singapore Pte Ltd. (Earlier Known As Hp Services Singapore Pte Ltd.)

The appeals are dismissed against the

ITA/589/2025HC Delhi10 Nov 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

…ITA 589/2025 Page 1 of 9 $~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 10.11.2025 + ITA 589/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Gibran, JSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, Advs. versus DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.) .....Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee Advs.…

Commissioner of Income Tax, International Taxation-1, Delhi vs. Dxc Technology Services Singapore Pte Ltd. (Earlier Known As Hp Services Singapore Pte Ltd.)

The appeals are dismissed against the

ITA/574/2025HC Delhi06 Nov 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(3)Section 144C

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

Commissioner of Income Tax, International Taxation-1, Delhi vs. Dxc Technology Services (Singapore) Pte Ltd. (Earlier Known As Hp Services (Singapore) Pte Ltd.)

The appeals are dismissed against the

ITA/581/2025HC Delhi06 Nov 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(3)Section 144C

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

Commissioner of Income Tax, International Taxation-1, Delhi vs. Dxc Technology Services Singapore Pte Ltd. (Earlier Known As Hp Services Singapore Pte Ltd.)

The appeals are dismissed against the

ITA/582/2025HC Delhi06 Nov 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 143(3)Section 144C

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

Commissioner of Income Tax, International Taxation-1, Delhi vs. Dxc Technology Services (Singapore) Pte Ltd. (Earlier Known As Hp Services (Singapore) Pte Ltd.)

The appeals are dismissed against the

ITA - 581 / 2025HC Delhi06 Nov 2025
Section 143(3)Section 144C

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

Commissioner of Income Tax, International Taxation-1, Delhi vs. Dxc Technology Services Singapore Pte Ltd. (Earlier Known As Hp Services Singapore Pte Ltd.)

The appeals are dismissed against the

ITA - 582 / 2025HC Delhi06 Nov 2025
Section 143(3)Section 144C

…ITA 581/2025 & connected Page 1 of 9 $~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 06.11.2025 + ITA 581/2025 + ITA 582/2025 + ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES…

E Service Singapore Pte Ltd., Gurugram vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee in :

ITA 573/DEL/2017[2013-14]Status: DisposedITAT Delhi10 Oct 2023AY 2013-14

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Vizay B. Vasanta, CIT- DR
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2142/DEL/2016 [A.Y. 2011-12] ITA No. 572/DEL/2017 [A.Y. 2012-13] ITA No. 573/DEL/2017 [A.Y. 2013-14] ITA No. 199/DEL/2018 [A.Y. 2014-15] HP Services [Singapore] PTE Ltd Vs. The Dy. .C.I.T., [Earlier known as EDS Circle 2(1)(1) International [Singapore] PTE International Taxation Ltd, 450, Alexandra Road New Delhi Singapore PAN – AABCE 1256 C (Applicant) (Respondent) Assessee By : Shri Satyen Sethi, Adv Shri A.T. Panda, Adv Department By : Shri…

E Service Singapore Pte Ltd., Gurugram vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee in :

ITA 572/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Oct 2023AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Vizay B. Vasanta, CIT- DR
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2142/DEL/2016 [A.Y. 2011-12] ITA No. 572/DEL/2017 [A.Y. 2012-13] ITA No. 573/DEL/2017 [A.Y. 2013-14] ITA No. 199/DEL/2018 [A.Y. 2014-15] HP Services [Singapore] PTE Ltd Vs. The Dy. .C.I.T., [Earlier known as EDS Circle 2(1)(1) International [Singapore] PTE International Taxation Ltd, 450, Alexandra Road New Delhi Singapore PAN – AABCE 1256 C (Applicant) (Respondent) Assessee By : Shri Satyen Sethi, Adv Shri A.T. Panda, Adv Department By : Shri…

Hp Services (Singapore) Pte Ltd., Gurgaon vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee in :

ITA 2142/DEL/2016[2011-12]Status: DisposedITAT Delhi10 Oct 2023AY 2011-12

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Satyen Sethi, AdvFor Respondent: Shri Vizay B. Vasanta, CIT- DR
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2142/DEL/2016 [A.Y. 2011-12] ITA No. 572/DEL/2017 [A.Y. 2012-13] ITA No. 573/DEL/2017 [A.Y. 2013-14] ITA No. 199/DEL/2018 [A.Y. 2014-15] HP Services [Singapore] PTE Ltd Vs. The Dy. .C.I.T., [Earlier known as EDS Circle 2(1)(1) International [Singapore] PTE International Taxation Ltd, 450, Alexandra Road New Delhi Singapore PAN – AABCE 1256 C (Applicant) (Respondent) Assessee By : Shri Satyen Sethi, Adv Shri A.T. Panda, Adv Department By : Shri…

Planetcast International Pte.Ltd, Singapure vs. ACIT, Circle1(1)(1) International Taxation, Delhi

In the result, appeal is partly allowed

ITA 1832/DEL/2022[2019-20]Status: DisposedITAT Delhi14 Jul 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Dr. B.R.R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Sh. Vizaya Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘D.’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 1831, 1832/Del/2022 & 451/Del/2023 Assessment Years: 2018-19, 2019-20 & 2020-21 Planetcast International Pte. Ltd., Versus ACIT, Circle 1(1)(1), (Formerly known as Adore International Taxation, Technologies Pte. Ltd.), New Delhi. 151, Lorong Chuan Number 03- 02, New Tech Park, Singapore. PAN: AANCA4305L (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Advocate & Sh. Parth, Advocate Revenue by : Sh. Vizaya Vasanta, CIT-DR Date of hearing : 20.04…

Telstra Singapore Pte. Ltd. v. DCIT (123 Taxmann.com 124) — Cited in 10 Judgments | BharatTax