Verizon Communications Singapore Pte Ltd. v. ITO

ISAT AFRICA LIMITED FZC,UNITED ARAB EMIRATES vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the final assessment order passed by AO is set aside and the appeal of the assessee is accordingly allowed in above terms

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanisat Africa Limited Fzc Vs. The Deputy Commissioner Office No. 5 Pre-Fab, C Phase Ii, Of Income Tax Fujairah Free Zone Fujairah, Dubai, International Tax Circle- United Arab Emirates, Dubai - 2(2)(2) 999999 Mumbai, Maharashtra. Pan – Aagci8661Q (Appellant) (Respondent)

…orrect because the VSAT does not have the satellite services as mentioned in para 44 of the DRP order. Fourthly, it is submitted that the case of Hon'ble Madras High iSAT Africa Limited FZC Court in the case of M/s. Verizon Communications Singapore Pte (2014) 361 ITR 575 (Madras HC) was not applicable to the case in hand as the same was distinguishable as has been done by the Delhi Tribunal in ITA No. 9437/Del/2019 for AY 2015-16 order dated 23.03.2022 in the case of M/s. BT Global Communications India Pvt. Ltd. vs. DCIT. Fifthly, Ld. AR submitted that the decision of Hon‟ble Delhi High Court in ITA No. 334/2022…

DIALOG AXIATA PLC,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-2(1)(1), MUMBAI

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No.2643/Mum/2022 (Assessment Year: 2012-13) Dialog Axiata PLC Vs. Dy. CIT, International Taxation- C/o. Mr. Rohit Verma, Ernst & 2(1)(1), Young, Golf View Coporate Mumbai Tower B, Golf Course Road, Sector 42, Gurugram, Gurgaon, Haryana 122 002 PAN/GIR No. AAHCD 7691 L (Assessee) (Respondent) Assessee by Shri Hiten Chande Respondent by Shri Anil Sant Date of Hearing 19.10.2023 Date of Pronouncement 15.01.2024 ORDER Per Kavitha Rajagopal, J М: The captioned appeal has been filed by the assessee,…

TAJ TV LTD.,MUMBAI vs. DY CIT (IT) 4(1)(2), MUMBAI

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

…ed as to why the said decision of Madras High Court cannot be applied in such cases after observing as under:— "31. In a judgment by the Madras High Court in Verizon Communications Singapore Pte Ltd. v. The Income Tax Officer, International Taxation I, [2014] 361 ITR 575, the Court held the Explanations to be applicable to not only the domestic definition but also carried them to influence the meaning of royalty under Article 12. Notably, in both cases, the clarificatory nature of the amendment was not questioned, but was instead applied squarely to assessment years predating the amendment. The crucial difference…

DCIT (IT) 4(1)(2), MUMBAI vs. TAJ TV LTD., MUMBAI

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

…ed as to why the said decision of Madras High Court cannot be applied in such cases after observing as under:— "31. In a judgment by the Madras High Court in Verizon Communications Singapore Pte Ltd. v. The Income Tax Officer, International Taxation I, [2014] 361 ITR 575, the Court held the Explanations to be applicable to not only the domestic definition but also carried them to influence the meaning of royalty under Article 12. Notably, in both cases, the clarificatory nature of the amendment was not questioned, but was instead applied squarely to assessment years predating the amendment. The crucial difference…

TELEFONICA UK LTD.,MUMBAI vs. DCIT (INT TAX), RANGE-4(1)(2), MUMBAI

In the result, on this ground, appeal of the assessee is treated as allowed

Bench: Us On Merits Is With Regard To Ground No.11-19 Which Releates To Cellular Roaming Charges & Treating The Amount Of Rs.7,45,72,450/- Taxable Under 9(1)(Vi) Of The Act & Also As Per India-Uk Dtaa Under Article 13(3). At The Outset, Ld. Counsel For The Assessee Submitted That This Issue Stands Covered In The Case Of M/S. Telefonica Depreciation Espana Sa Vs. Cit In Ita No.2657/Bang/2019, 180/Bang/2022& 817/Bang/2022 For The A.Yrs. 2010-11 To 2012-13. 3. The Brief Facts Are That Assessee, I.E., Telefonica Uk Ltd Is A Company Incorporated Under The Laws Of United Kingdom Of Great Britain & Northern Ireland (Uk) & Is A Tax Resident Of Uk. The Assessee Is A Non-Resident Telecommunication Service Provider, Primarily Engaged In The Business Of Providing Mobile & Broadband Services Along With Various Other Ancillary Services Such As Text, Media Messaging, Games, Music, Video & Data Connections In The United Kingdom.

…("DRP") on 29 April 2022. After considering the submissions of the Assessee, the DRP passed an order dated 28 December 2022 and like the Assessing Officer, DRP relied on the Judgment of Madras High Court in case of Verizon Communications Singapore Pte. Ltd. (361 ITR 575) and held that the amount received for rendering roaming services is chargeable to tax as Royalty under the Act and the DTAA. As clarified above, the Assessing Officer in the draft assessment order had also held that the amount of Rs. 7,45,72,448 is chargeable to tax as FTS and the DRP has not approved the order of the Assessing Officer with resp…

TELEFONICA UK LTD.,MUMBAI vs. DCIT (INT TAX), RANGE-4(1)(2), MUMBAI

In the result, on this ground, appeal of the assessee is treated as allowed

Bench: Us On Merits Is With Regard To Ground No.11-19 Which Releates To Cellular Roaming Charges & Treating The Amount Of Rs.7,45,72,450/- Taxable Under 9(1)(Vi) Of The Act & Also As Per India-Uk Dtaa Under Article 13(3). At The Outset, Ld. Counsel For The Assessee Submitted That This Issue Stands Covered In The Case Of M/S. Telefonica Depreciation Espana Sa Vs. Cit In Ita No.2657/Bang/2019, 180/Bang/2022& 817/Bang/2022 For The A.Yrs. 2010-11 To 2012-13. 3. The Brief Facts Are That Assessee, I.E., Telefonica Uk Ltd Is A Company Incorporated Under The Laws Of United Kingdom Of Great Britain & Northern Ireland (Uk) & Is A Tax Resident Of Uk. The Assessee Is A Non-Resident Telecommunication Service Provider, Primarily Engaged In The Business Of Providing Mobile & Broadband Services Along With Various Other Ancillary Services Such As Text, Media Messaging, Games, Music, Video & Data Connections In The United Kingdom.

…("DRP") on 29 April 2022. After considering the submissions of the Assessee, the DRP passed an order dated 28 December 2022 and like the Assessing Officer, DRP relied on the Judgment of Madras High Court in case of Verizon Communications Singapore Pte. Ltd. (361 ITR 575) and held that the amount received for rendering roaming services is chargeable to tax as Royalty under the Act and the DTAA. As clarified above, the Assessing Officer in the draft assessment order had also held that the amount of Rs. 7,45,72,448 is chargeable to tax as FTS and the DRP has not approved the order of the Assessing Officer with resp…