Verizon Communications Singapore Pte Ltd. v. ITO

361 ITR 575High Court2014#630 most cited

What is Verizon Communications Singapore Pte Ltd. v. ITO authority for?

Payments for the use of equipment or copyrighted articles constitute royalty income under section 9(1)(vi) of the Income-tax Act, necessitating TDS deduction under section 195 and attracting disallowance under section 40(a)(i) for non-compliance.

156

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2025.

Also referred to as

Verizon Communications Singapore · 361 ITR 575 · Madras High Court · Section 9(1)(vi) · royalty income · use of equipment · copyrighted article · TDS liability · Section 195 · Section 40(a)(i) disallowance · international taxation

Sections most often in play

Section 143(3)Section 195Section 9(1)(vi)Section 144C(13)Section 1957Section 201Section 201(1A)Section 14(a)/(b) of the Copyright Act

Issues it is cited on

section 9(l)(vi)section 9(l)use of equipmentsection 14(a)section 90(2)copyrighted articlesection 9(1)(vi)retrospective amendmentsection 52section 91clarificatory amendmentsection 9(1)

Judgments citing Verizon Communications Singapore Pte Ltd. v. ITO

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

ITA 2529/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

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

ITA 2523/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

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

ITA 1986/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

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

ITA 1984/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

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

ITA 1982/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

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

ITA 1981/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

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

ITA 1980/MUM/2008[]Status: DisposedITAT Mumbai18 May 2016

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “L”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.1980, 1981, 1982, 1984, 1986, 2523, 2529/M/2008 DDIT (IT)-2(1), R.No.120, 1st M/s. Reliance Industries Ltd., 3rd Floor, Maker Chambers-IV, Floor, Scindia House, Ballard Vs. Estate, N.M. Road,Mumbai – 222, Nariman Point, Mumbai – 400 038 400021 PAN: AAACR 5055K (Appellant) (Respondent) ITA Nos.5832, 5264, 5265, 5266, 5829/M/2009 & ITA Nos.4587/M/2010 ITO (TDS), Large Tax-Payer M/s. Reliance Industries Ltd., 29th 3rd Floor, Maker Chambers-IV, Unit, Floor, Centr…

ITO (TDS), New Delhi vs. Bharti Airtel Ltd., Gurgaon

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 4077/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

ITO (TDS), New Delhi vs. Bharti Airtel Ltd., Gurgaon

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 4076/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3596/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3595/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3594/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3593/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA Nos. 3593 TO 3596/Del/2012 Assessment Years : 2008-09 to 2011-12 Bharti Airtel Limited, Vs. ITO(TDS), Airtel Centre Ward 1(1), International Taxation, New Delhi Plot No. 16, Udyog Vihar, Phase-IV, Gurgaon – 122015 (PAN: AAACB2894G) (Appellant) (Respondent) AND ITA Nos. 4076 TO 4079/Del/2012 Assessment Years : 2008-09 to 2011-…

Capgemeni Business Services (I) Ltd, Mumbai vs. Asst CIT 1(2), Mumbai

ITA 7779/MUM/2011[2007-08]Status: DisposedITAT Mumbai29 Feb 2016AY 2007-08

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2007-08 M/S. Capgemini Business Assistant Commissioner Of Services (India) Ltd., Income Tax-1(2), Gate No.4, Unit 19, Mumbai Godrej Industries Complex, Vs. Eastern Express Highway, Vikhroli (East), Mumbai – 400 093 Pan: Aabci 1046A (Appellant) (Respondent) Present For: Assessee By : Shri M.M. Golvala, A.R. Revenue By : Shri A.A. Khan, D.R. Date Of Hearing : 04.02.2016 Date Of Pronouncement : 29.02.2016 O R D E R

For Appellant: Shri M.M. Golvala, A.RFor Respondent: Shri A.A. Khan, D.R
Section 144C(1)Section 92A(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2007-08 M/s. Capgemini Business Assistant Commissioner of Services (India) Ltd., Income Tax-1(2), Gate No.4, Unit 19, Mumbai Godrej Industries Complex, Vs. Eastern Express Highway, Vikhroli (East), Mumbai – 400 093 PAN: AABCI 1046A (Appellant) (Respondent) Present for: Assessee by : Shri M.M. Golvala, A.R. Revenue by : Shri A.A. Khan, D.R. Date of Hearing : 04.02.2016 Date of Pronouncement : 29.02.2016 O R D E R Per Sanjay Garg, Judicial Member:…

Director of Income Tax vs. New Skies Satellite Bv

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

ITA/473/2012HC Delhi08 Feb 2016

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143(3)Section 144CSection 260ASection 9(1)(vi)

…ys deemed to have always included”. This is the standard language used to communicate an intended retrospective effect. 33. There is a general presumption against retrospectivity of an 23 [2014] 361 ITR 575 (Mad) 24 supra note 22 25 supra note 23 ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 26 amendment. This is the principle of lex prospicit non respicit which implies that unless explicitly stated, a piece of legislation is presumed not be intended to have retrospective operation. 34. Most recently in Commissioner of Income tax…

The Commissioner of Income Tax vs. M/s. Laila Impex

ITTA/473/2012HC Telangana09 Jul 2013