Verizon Communications Singapore Pte. Ltd. v. ITO (International Taxation)

39 Taxmann.com 70High Court2013#2721 most cited

What is Verizon Communications Singapore Pte. Ltd. v. ITO (International Taxation) authority for?

The case establishes that in the modern virtual world, an entity's virtual presence, rather than just physical presence, is key to determining its operational extent, especially when equipment is placed at customer premises. This principle guides the characterization of payments to non-residents, often as royalty, attracting withholding tax under Section 195, considering statutory explanations for deemed accrual of income.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Verizon Communications Singapore · Section 9(1)(vi) · Section 9(1)(vii) · Section 195 · royalty income · fees for technical services · withholding tax · non-resident income · virtual presence · deemed accrual · equipment presence · Madras High Court

Sections most often in play

Section 127ASection 143(3)Section 144CSection 144C(10)Section 144C(13)Section 144C(5)Section 144C(8)Section 153

Issues it is cited on

fees for included servicessection 9(1)(vi)fees for technical servicesbusiness connectionroyalty incomesection 9(1)(vii)section 9(1)permanent establishmentsection 195dispute resolution panelnon-residentdouble taxation

Judgments citing Verizon Communications Singapore Pte. Ltd. v. ITO (International Taxation)

HOME CREDIT INTERNATIONAL A.S.,CZECH REPUBLIC vs. ASSISTANTDEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, GURGAON HARYANA

In the result, the appeal of the assessee is allowed

ITA 3846/DEL/2023[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri Vikas Awasthy, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

Section 143(3)Section 144CSection 144C(8)Section 153Section 282

…3846_DEL_2023_Home Credit International Europe IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI VIKAS AWASTHY, HON’BLE JUDICIAL MEMBER & SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 3846/DEL/2023; Assessment Year: 2021-22 Home Credit Interantional a.s., Vs Assistant Deputy Commissioner Czech Republic of Income Tax International Evropska 2690/17 Taxation Dejvice 16000 Prague 6 Czech Republic 16000 (APPELLANT) (RESPONDENT) PAN No. AACCH8679P Assessee Represented by: Shri Sachit Jolly, Sr. Adv. Ms. Sherry Goyal, Adv. Revenue/Department Represented by: Sh. M.S. Nethrapal, CIT D…

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ALLSEC TECHNOLOGIES LIMITED, CHENNAI

The appeal stand partly allowed in terms of our above order

ITA 1662/CHNY/2019[2011-12]Status: DisposedITAT Chennai03 Dec 2024AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1255/Chny/2019 (िनधा)रणवष) / Assessment Year: 2010-11) & 2. आयकरअपील सं./ Ita No.1662/Chny/2019 (िनधा)रणवष) / Assessment Year: 2011-12) Dcit M/S. Allsec Technologies Limited बनाम/ Corporate Circle-1(1), 560, 562, 7H Century Plaza, Vs. Chennai. Teynampet, Anna Salai, Chennai-600 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aacca-5106-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Ms. Kavitha (Addl.Cit) - Ld. Sr. Dr " थ"कीओरसे/ Assessee By : Shri Vikram Vijayaraghavan (Advocate) - Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Appeals By Revenue For Assessment Year (Ay) 2010-11 & 2011-12 Has Common Issues. First We Take Up Appeal For Ay 2010-11 Which Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals)-1, Chennai [Cit(A)] Dated 31-01-2019 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) R.W.S.

For Appellant: Shri Vikram Vijayaraghavan (Advocate) - Ld.ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 143(3)Section 14ASection 195Section 40Section 9(1)(vi)

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग'र, "ाियक सद# के सम(। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.1255/Chny/2019 (िनधा)रणवष) / Assessment Year: 2010-11) & 2. आयकरअपील सं./ ITA No.1662/Chny/2019 (िनधा)रणवष) / Assessment Year: 2011-12) DCIT M/s. Allsec Technologies Limited बनाम/ Corporate Circle-1(1), 560, 562, 7H Century Plaza, Vs. Chennai. Teynampet, Anna Salai, Chennai-600 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AACCA-5106-G (…

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ALLSEC TECHNOLOGIES LIMITED, CHENNAI

The appeal stand partly allowed in terms of our above order

ITA 1255/CHNY/2019[2010-11]Status: DisposedITAT Chennai03 Dec 2024AY 2010-11

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1255/Chny/2019 (िनधा)रणवष) / Assessment Year: 2010-11) & 2. आयकरअपील सं./ Ita No.1662/Chny/2019 (िनधा)रणवष) / Assessment Year: 2011-12) Dcit M/S. Allsec Technologies Limited बनाम/ Corporate Circle-1(1), 560, 562, 7H Century Plaza, Vs. Chennai. Teynampet, Anna Salai, Chennai-600 018. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aacca-5106-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Ms. Kavitha (Addl.Cit) - Ld. Sr. Dr " थ"कीओरसे/ Assessee By : Shri Vikram Vijayaraghavan (Advocate) - Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 20-11-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-12-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Appeals By Revenue For Assessment Year (Ay) 2010-11 & 2011-12 Has Common Issues. First We Take Up Appeal For Ay 2010-11 Which Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals)-1, Chennai [Cit(A)] Dated 31-01-2019 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) R.W.S.

For Appellant: Shri Vikram Vijayaraghavan (Advocate) - Ld.ARFor Respondent: Ms. Kavitha (Addl.CIT) - Ld. Sr. DR
Section 143(3)Section 14ASection 195Section 40Section 9(1)(vi)

…आयकर अपीलीय अिधकरण “डी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद# एवं माननीय "ी मनु कुमार िग'र, "ाियक सद# के सम(। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM 1. आयकरअपील सं./ ITA No.1255/Chny/2019 (िनधा)रणवष) / Assessment Year: 2010-11) & 2. आयकरअपील सं./ ITA No.1662/Chny/2019 (िनधा)रणवष) / Assessment Year: 2011-12) DCIT M/s. Allsec Technologies Limited बनाम/ Corporate Circle-1(1), 560, 562, 7H Century Plaza, Vs. Chennai. Teynampet, Anna Salai, Chennai-600 018. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AACCA-5106-G (…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/334/2022HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/206/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/61/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

ITA/55/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…ITA 334/2022 & connected matters Page 1 of 149 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 17 May 2024 Judgment pronounced on: 24 July 2024 + ITA 334/2022 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Aseem Chawla, SSC with Ms. Monica Benjamin, JSC along with Ms. Pratishtha Chaudhary, Mr. Naveen Rohila, and Ms. Simran Jha, Advs. versus TELSTRA SINGAPORE PTE LTD. ..... Respondent Through…

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

ITA 772/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

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.

Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.771/Mum/2023 & 772/Mum/2023 (Assessment Year :2014-15) M/s. Telefonica UK Limited Vs. Deputy Commissioner 16th Floor, The Ruby of Income Tax 29, Senapati Bapat Marg (International Dadar (W) Taxation)-4(1)(2) Mumbai Mumbai Maharashtra-400 028 PAN/GIR No.AAICT7347J (Appellant) .. (Respondent) Assessee by Shri Hiten Chande Revenue by Shri S Anbuselvam Date of Hearing 29/08/2023 Date of Pronouncement 22/09/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In so far as appeals…

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

ITA 771/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Sept 2023AY 2014-15

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.

Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.771/Mum/2023 & 772/Mum/2023 (Assessment Year :2014-15) M/s. Telefonica UK Limited Vs. Deputy Commissioner 16th Floor, The Ruby of Income Tax 29, Senapati Bapat Marg (International Dadar (W) Taxation)-4(1)(2) Mumbai Mumbai Maharashtra-400 028 PAN/GIR No.AAICT7347J (Appellant) .. (Respondent) Assessee by Shri Hiten Chande Revenue by Shri S Anbuselvam Date of Hearing 29/08/2023 Date of Pronouncement 22/09/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In so far as appeals…

PROLIFIC RESEARCH PVT. LTD,AHMEDABAD vs. ITO, (INT. TAX.)WARD-2, AHMEDABAD

ITA 304/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2016-17
For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr.D.R
Section 201Section 201(1)Section 9Section 9(1)(vi)Section 9(1)(vii)

…says that the customer is given right to use the software and related documentation. The assessee was asked to explain why the ratio of judgment rendered by the Hon’ble Madras High Court in the case of Verizon Communications Singapore Pte. Ltd. vs. ITO (2013) 39 Taxmann.com 70 (MDS), wherein the payment made by the Indian customers to the Taxpayer for providing bandwidth/telecom services by way of International Private Lease Circuit (IPLC) is taxable as “royalty”. Wherein the High Court held that such payments amount to “Royalty” both under the Indian Tax Laws and Double Taxation Avoidance Agreement between India…

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/s. Madura Coats Pvt. The Deputy Ltd., Commissioner of 7th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. PAN: AABCM8297K APPELLANT RESPONDENT Assessee by : Shri Ajay Rotti, CA : Shri Shehnawaz ul Rahaman, Revenue by Addl. CIT (DR) Date of Hearing : 13-04-2022 Date of Pronouncement : 31-05-2022 ORDER PER B…

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/s. Madura Coats Pvt. The Deputy Ltd., Commissioner of 7th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. PAN: AABCM8297K APPELLANT RESPONDENT Assessee by : Shri Ajay Rotti, CA : Shri Shehnawaz ul Rahaman, Revenue by Addl. CIT (DR) Date of Hearing : 13-04-2022 Date of Pronouncement : 31-05-2022 ORDER PER B…

ESPN DIGITAL MEDIA (INDIA) PRIVATE LIMITED,BENGALURU vs. DCIT INTERNATIONAL TAXATION 1(1), CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 1073/CHNY/2018[2013-14]Status: DisposedITAT Chennai04 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…display only those countries ads. Therefore it is immaterial where the server lies what is important is to decide what right to use or use of equipment was gained by ESPN India. The Hon'ble Madras high court in the case of Verizon communications (Reported in 39 Taxmann.com 70 (2013)) as held as under "In a virtual world, the physical presence of an entity has today become an insignificant one; the presence of the equipment of the assesses, its rights and the responsibilities of the assessee, vis-a-vis the customer and the customers' responsibilities clearly show the extent of the virtual presence of the assessee…

ESPN DIGITAL MEDIA (INDIA) PRIVATE LIMITED,BENGALURU vs. DCIT INTERNATIONAL TAXATION 1(1), CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 1072/CHNY/2018[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…display only those countries ads. Therefore it is immaterial where the server lies what is important is to decide what right to use or use of equipment was gained by ESPN India. The Hon'ble Madras high court in the case of Verizon communications (Reported in 39 Taxmann.com 70 (2013)) as held as under "In a virtual world, the physical presence of an entity has today become an insignificant one; the presence of the equipment of the assesses, its rights and the responsibilities of the assessee, vis-a-vis the customer and the customers' responsibilities clearly show the extent of the virtual presence of the assessee…

ESPN DIGITAL MEDIA (INDIA) PRIVATE LIMITED,BENGALURU vs. DCIT INTERNATIONAL TAXATION 1(1), CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 1071/CHNY/2018[2011-12]Status: DisposedITAT Chennai04 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…display only those countries ads. Therefore it is immaterial where the server lies what is important is to decide what right to use or use of equipment was gained by ESPN India. The Hon'ble Madras high court in the case of Verizon communications (Reported in 39 Taxmann.com 70 (2013)) as held as under "In a virtual world, the physical presence of an entity has today become an insignificant one; the presence of the equipment of the assesses, its rights and the responsibilities of the assessee, vis-a-vis the customer and the customers' responsibilities clearly show the extent of the virtual presence of the assessee…

ESPN DIGITAL MEDIA (INDIA) PRIVATE LIMITED,BENGALURU vs. DCIT INTERNATIONAL TAXATION 1(1), CHENNAI

In the result, the appeals filed by the assessee in ITA

ITA 1070/CHNY/2018[2010-11]Status: DisposedITAT Chennai04 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…display only those countries ads. Therefore it is immaterial where the server lies what is important is to decide what right to use or use of equipment was gained by ESPN India. The Hon'ble Madras high court in the case of Verizon communications (Reported in 39 Taxmann.com 70 (2013)) as held as under "In a virtual world, the physical presence of an entity has today become an insignificant one; the presence of the equipment of the assesses, its rights and the responsibilities of the assessee, vis-a-vis the customer and the customers' responsibilities clearly show the extent of the virtual presence of the assessee…

J AND P COATS LIMITED,BANGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(2), BANGALORE

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J AND P COATS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(2), BANGALORE

In the result, the appeals are allowed

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J AND P COATS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(1), BANGALORE

In the result, the appeals are allowed

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P COATS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals are allowed

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

Showing 1–20 of 43 · Page 1 of 3

Verizon Communications Singapore Pte. Ltd. v. ITO (International Taxation) (39 Taxmann.com 70) — Cited in 43 Judgments | BharatTax