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“Section 9(1)(vi)”

Section References (mined)Section 9Section 9(1)(vi)770 judgments

The decision most relied on for Section 9(1)(vi) is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on Section 9(1)(vi)

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

CIT v. Samsung Electronics Ltd.
345 ITR 494 · 2012 · High Court
461
citing judgments

Payments by Indian residents to non-resident foreign software suppliers for software are considered royalty, constituting income deemed to accrue in India under section 9(1)(v), thereby requiring tax deduction at source under section 195.

Asia Satellite Telecommunications Co. Ltd. v. DIT
332 ITR 340 · 2011 · High Court
359
citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

DIT v. New Skies Satellite BV
382 ITR 114 · 2016 · High Court
325
citing judgments

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

DIT v. Nokia Networks OY
358 ITR 259 · 2013 · High Court
276
citing judgments

Payments for the supply of software along with telecom equipment are not in the nature of royalty if they are for the use of a copyrighted article, not the copyright itself. Such payments are not taxable in India in the absence of a Permanent Establishment (PE).

DIT v. Infrasoft Ltd.
39 Taxmann.com 88 · 2013 · High Court
269
citing judgments

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

DIT v. Ericsson A.B
343 ITR 470 · 2012 · High Court
256
citing judgments

Payments for the use of copyrighted software or reimbursement of data processing costs do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act or Article 12(3) of a DTAA where there is no transfer of copyright or rendering of services that "make available" technical knowledge. This position was later upheld by the Supreme Court.

Judgments citing Section 9(1)(vi)

DCIT (It)-4(1)(1), Mumbai vs. M/S Reliance Jio Infocomm Ltd, Mumbai

In the result, the appeal of the Revenue stands dismissed

ITA 2866/MUM/2022[2019-20]Status: DisposedITAT Mumbai26 Apr 2023AY 2019-20

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2866/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Dcit(It)-4(1)(1) बिधम/ M/S. Reliance Jio Room No. 1712, 17Th Floor, Infocomm Ltd Vs. Air India Building, Nariman 3Rd Floor, Maker Point, Mumbai-400021. Chamber-Iv, 222, Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabci6363G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nimesh Vora/Ms. Moksha Moksha Mehta Revenue By: None सुनवाई की तारीख / Date Of Hearing: 24/02/2023 घोषणा की तारीख /Date Of Pronouncement: 26/04/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Cit(A)/Nfac, Mumbai Dated 08.09.2022 For The Ay 2019-20. 2. The Grounds Of Appeal Of The Revenue Are As Under: - A. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee By Way Of Royalty U/S 9(1)(Vi) Of The It Act, 1961 Read With Article 13 Of The India-Uk Dtaa. B. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld, Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee

For Appellant: Shri Nimesh Vora/Ms. MokshaFor Respondent: None
Section 195Section 248Section 9Section 9(1)(vi)

payee 2 A.Y. 2019-20 Reliance Jio Infocomm Ltd. by way of royalty within the meaning of clause (iva) to Explanation 2 of section 9(1)(vi) of the IT Act, 1961 read with Article 13(3)(b) of India-UK DTAA” C. “Whether on the facts and circumstances ... facts and circumstances of the case and in law, Ld. CIT(A) has erred in not considering Explanation 5 and 6 to section 9(1)(vi) of the Act in relation to payment made by the assessee to M/s. RJIUK for bandwidth services in light of direct mandate provided

Inter Continental Hotels Group (Asia Pacific) Pte Ltd., Singapore vs. ACIT, Circle- 2(1)(1), International Taxation, New Delhi

In the result, the appeal is allowed

ITA 698/DEL/2021[2017-18]Status: DisposedITAT Delhi05 Apr 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. S. K. Aggarwal, CA &For Respondent: Sh. Anshuman Pattnaik, CIT DR
Section 143(3)

well as the relationship between the two parties. We have already done this exercise in the context of issue relating to applicability of section 9(1)(vi) read with Explanation 2 and after examining and analyzing all the relevant clauses and articles of the said agreements in detail, we have ... promotion. He has contended that since the same come within the purview of one or the other clauses contained in Explanation 2 to section 9(1)(vi) and (vii) as well as Article 12(3) and 12(4) of the DTAA between India and USA, the payment/consideration attributable

Pacific Crest Pte Ltd, Noida vs. DCIT Circle-2(2)(2) International Taxation, New Delhi

In the result, the appeal is partly allowed

ITA 661/DEL/2021[2012-13]Status: DisposedITAT Delhi31 Mar 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2012-13

Section 115ASection 144Section 144(1)(b)Section 144CSection 147Section 148Section 195Section 44BSection 44DSection 9(1)(vi)

does not require adjudication. 3. In ground no. 2, the assessee has challenged the addition of Rs.23,85,90,034/- as royalty under section 9(1)(vi) read with section 115A of the Act. 4. Briefly the facts are, the assessee is a non-resident corporate entity incorporated under ... Officer and other materials on record, including submissions of the assessee, learned DRP observed that as per Explanation 2(iva) to section 9(1)(vi) of the Act, the use or right to use any industrial, commercial or scientific equipment comes within the definition of royalty. Thus, learned DRP held

Upaid Systems Ltd., New Delhi vs. DCIT, Circle- 3(1)(2), Intl. Taxation, New Delhi

In the result, the appeal is partly allowed

ITA 3460/DEL/2018[2012-13]Status: FixedITAT Delhi24 Mar 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2012-13

Section 9(1)(vi)

circumstances of the case, compensation attributable to limited license granted to Satyam does not fall within the purview of ‘royalty’ in terms of section 9(1)(vi) of the Act.” 4. At the outset, we proceed to deal with the admissibility or otherwise of the additional grounds raised ... grounds raised, the assessee is disputing part attribution of compensation received from Satyam Computer Services Ltd. (Satyam) towards royalty in terms of section 9(1)(vi) of the Income-tax Act, 1961. 4.1 Briefly the facts are, the assessee is a non-resident corporate entity incorporated under the laws

Quasar Media Private Limited, New Delhi vs. ACIT Circle-20(2), New Delhi

Appeal are allowed and the remaining grounds being consequential in nature follow the event

ITA 7088/DEL/2019[2015-16]Status: DisposedITAT Delhi10 Mar 2023AY 2015-16

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Anil Bhalla, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 195Section 40Section 5Section 9(1)Section 9(1)(b)Section 9(1)(i)Section 9(1)(vi)

America and Dimension Data Cloud Solutions Inc, which companies are tax resident of USA by wrongly considering the said payments as Royalty under section 9(1)(vi) read with section 5 of the Income Tax Act,1961 and also incorrectly interpreting Article 12 of Double Tax Avoidance Agreement (DTAA) with ... paid to them are taxable in India. 6. Secondly, assessee's contention that said payments are not covered up by the provisions of section 9(1)(vi) of the Act is not tenable. a. Assessee company has interpreted definition of royalty provided under Explanation 2 to Section 9(1)(vi

Tata Nyk Shipping Pte. Ltd., Singapore vs. CIT International Taxation-3, New Delhi

In the result, the appeal is allowed

ITA 1067/DEL/2022[2016-17]Status: DisposedITAT Delhi09 Mar 2023AY 2016-17

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2016-17 M/S. Tata Nyk Shipping Pte. Vs. Commissioner Of Income Tax, Ltd., International Taxation-3, 6, Shenton Way, #18-08B, New Delhi Oue Downtown 2, Singapore Pan :Aadct9945P (Appellant) (Respondent)

Section 142(1)Section 263Section 92C

entitled to treaty benefits in respect of income from shipping business in international traffic, such income cannot be taxed as royalty under section 9(1)(vi) of the Act. He submitted, when there is a special provision under the Act in shape of section 44B, which provides for computing profits ... coastal shipping has been taxed under section 44B of the Act. Whereas, the income from inward shipping has been taxed as royalty under section 9(1)(vi) of the Act and income from outward shipping has not at all been brought to tax in India. He submitted, different treatment given

DCIT, Circle-1(1)(1), Int. Taxn., New Delhi vs. Avaya Internaional Sales Limited, Ireland

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 714/DEL/2020[2016-17]Status: DisposedITAT Delhi07 Mar 2023AY 2016-17

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT-DR
Section 139(4)Section 143(2)Section 143(3)Section 144C

received by the Appellant towards support/ maintenance services (being standard automated services) do not qualify as Fees for Technical Services ("FTS") neither under section 9(1)(vi) of the Income-tax Act, 1961 nor under Article 12 of ITA No.714/Del/2020 Avaya International Sales Ltd India-Ireland Double Taxation Avoidance Agreement

Avaya International Sales Limited, Gurgaon vs. ACIT, Circle- Int. Taxation 1(1)(1), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 526/DEL/2020[2016-17]Status: DisposedITAT Delhi07 Mar 2023AY 2016-17

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT-DR
Section 139(4)Section 143(2)Section 143(3)Section 144C

received by the Appellant towards support/ maintenance services (being standard automated services) do not qualify as Fees for Technical Services ("FTS") neither under section 9(1)(vi) of the Income-tax Act, 1961 nor under Article 12 of ITA No.714/Del/2020 Avaya International Sales Ltd India-Ireland Double Taxation Avoidance Agreement

Uptodate Inc., Gurgaon vs. DCIT, Circle-3(1)(1), Int. Taxation, New Delhi

In the result, the appeal is allowed, to the extent indicated

ITA 7347/DEL/2019[2016-17]Status: DisposedITAT Delhi28 Feb 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2016-17 M/S. Uptodate Inc., Vs. Dcit, 10Th Floor, Building No. 10, Circle-3(1)(1), Intl. Taxation, Phase-Ii, Dlf Cyber City, New Delhi Gurgaon Pan :Aabcu1828Q (Appellant) (Respondent)

Section 9(1)(vi)

Assessing Officer, however, was not convinced with the submissions of the assessee. Referring to the definition of royalty under Explanation 2 to section 9(1)(vi) of the Act, the Assessing Officer observed that the assessee has transferred the use or right to use of a copyright. Further, he observed

Ess (Formerly Knwon As Espn Star Sports), Mumbai vs. ACIT, Circle- 1(2)(2), International Taxtion, New Delhi

Appeal of the assessee is partly allowed

ITA 7903/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 143(3)Section 144C(13)Section 234BSection 253Section 271Section 9

Race Club (1940) Ltd. 51 taxmann.com 550 (Delhi) to buttress the contention that live coverage does not fall u/s 9(1)(i) or Section 9(1)(vi) of the Act. Thereafter, the learned counsel took us through the decision of the Coordinate Bench rendered in the case of DCIT (International

Bharat Sanchar Nigam Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1989/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Feb 2023AY 2008-09

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmabharat Sanchar Nigam Ltd, Vs. Acit, Taxation Section, First Floor, Circle-6(2), Bharat Sanchar Bhawan, New Delhi Janpath, New Delhi-11001 (Appellant) (Respondent) Pan:Aabcb5576G

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Sukesh Kumar Jain, CIT DR
Section 143(3)Section 147Section 194HSection 250Section 40Section 9(1)(vi)Section 9(1)(vii)

Sanchar Nigam Ltd Vs ACIT Telecom Operators ('NTOS") by treating the same to be in the nature of 'royalty' under the provisions of Section 9(1)(vi) of the Act and the applicable Double Taxation Avoidance Agreements ('DTAA'). 8. That on the facts and circumstances of the case ... Whether ever retrospective amendment in domestic legislation , does not affect royalty, definition under DTAA, hence retrospective insertion of Explanations 5 & 6 to section 9(1)(vi) also could not have altered this position - Held, yes [Paras 33, 44, 55, 56& 72][In favour of assessee] Section 9 of the Income

ACIT Circle 25-(1), Delhi vs. Value First Digital Media Pvt. Ltd., Gurgaon Haryana

In the result, ITA No. 3143/Del/2019 [A

ITA 2050/DEL/2021[2014-15]Status: PendingITAT Delhi08 Feb 2023AY 2014-15

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

deduction of TDS on server hosting and sms charges by holding them as Royalty payments without appreciating the retrospective amendment made in Section 9(1)(vi) vide Finance Act, 2012 which clarified the Royalty. 3. On the facts and in the circumstances of the case, the order ... deduction of TDS , on server hosting and SMS charges by holding as “Royalty payments”, without appreciating the retrospective amendment made in Section 9(1)(vi) vide Finance Act, 2012 which clarified the term “Royalty”. 11. The AO by considering point no. 5d of Significant Accounting Policies and Notes to Accounts

ACIT, Circle-26(1), New Delhi vs. Value First Digital Media Pvt. Ltd., New Delhi

In the result, ITA No. 3143/Del/2019 [A

ITA 5127/DEL/2019[2016-17]Status: DisposedITAT Delhi08 Feb 2023AY 2016-17

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

deduction of TDS on server hosting and sms charges by holding them as Royalty payments without appreciating the retrospective amendment made in Section 9(1)(vi) vide Finance Act, 2012 which clarified the Royalty. 3. On the facts and in the circumstances of the case, the order ... deduction of TDS , on server hosting and SMS charges by holding as “Royalty payments”, without appreciating the retrospective amendment made in Section 9(1)(vi) vide Finance Act, 2012 which clarified the term “Royalty”. 11. The AO by considering point no. 5d of Significant Accounting Policies and Notes to Accounts

ACIT, Circle-26(1), New Delhi vs. Value First Digital Media Pvt. Ltd., New Delhi

In the result, ITA No. 3143/Del/2019 [A

ITA 3143/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Feb 2023AY 2012-13

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

deduction of TDS on server hosting and sms charges by holding them as Royalty payments without appreciating the retrospective amendment made in Section 9(1)(vi) vide Finance Act, 2012 which clarified the Royalty. 3. On the facts and in the circumstances of the case, the order ... deduction of TDS , on server hosting and SMS charges by holding as “Royalty payments”, without appreciating the retrospective amendment made in Section 9(1)(vi) vide Finance Act, 2012 which clarified the term “Royalty”. 11. The AO by considering point no. 5d of Significant Accounting Policies and Notes to Accounts

Sdl Multi- Lingual Solutions (Singapore) Pte Ltd, Singapore vs. ACIT Circle-3(1)(2), International Taxation, New Delhi

The appeals are allowed

ITA 244/DEL/2021[2016-17]Status: DisposedITAT Delhi07 Feb 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Bhavin Shah, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 195Section 9(1)(vi)

considered that the receipts to be taxed as royalty on the basis that the transaction squarely falls within the provisions of section 9(1)(vi) of the Act and also under the relevant Article 12 of India-Singapore Treaty. 3. Accordingly, the appeal was dismissed. The Assessee is in appeal

Sdl Multi- Lingual Solutions (Singapore) Pte Ltd, Singapore vs. ACIT Circle-3(1)(2), International Taxation, New Delhi

The appeals are allowed

ITA 670/DEL/2020[2015-16]Status: DisposedITAT Delhi07 Feb 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Bhavin Shah, CAFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 195Section 9(1)(vi)

considered that the receipts to be taxed as royalty on the basis that the transaction squarely falls within the provisions of section 9(1)(vi) of the Act and also under the relevant Article 12 of India-Singapore Treaty. 3. Accordingly, the appeal was dismissed. The Assessee is in appeal

Umw Sher (L) Limited, New Delhi vs. Assesising Officer, International Taxation Circle-3(1)(1), New Delhi

In the result, appeals are allowed, as indicated above

ITA 570/DEL/2021[2017-18]Status: DisposedITAT Delhi01 Feb 2023AY 2017-18

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

Section 115ASection 143(3)Section 144C(13)Section 44BSection 44DSection 9(1)(vi)Section 9(1)(vii)

business profits under section 44BB of the Act on gross basis or they are in the nature of royalty, hence, taxable under section 9(1)(vi) read with section 115A of the Act. 3. Briefly the facts relating to this issue are, the assessee is a non-resident corporate entity ... record, learned DRP held that the amounts received by the assessee from leasing/hiring of rigs are in the nature of royalty under section 9(1)(vi) read with section 115A of the Act as well as Article 12 of India – Malaysia DTAA. 5. We have heard at length learned Representatives

Umw Sher (L) Limited, New Delhi vs. Assesising Officer, International Taxation Circle-3(1)(1), New Delhi

In the result, appeals are allowed, as indicated above

ITA 569/DEL/2021[2012-13]Status: DisposedITAT Delhi01 Feb 2023AY 2012-13

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

Section 115ASection 143(3)Section 144C(13)Section 44BSection 44DSection 9(1)(vi)Section 9(1)(vii)

business profits under section 44BB of the Act on gross basis or they are in the nature of royalty, hence, taxable under section 9(1)(vi) read with section 115A of the Act. 3. Briefly the facts relating to this issue are, the assessee is a non-resident corporate entity ... record, learned DRP held that the amounts received by the assessee from leasing/hiring of rigs are in the nature of royalty under section 9(1)(vi) read with section 115A of the Act as well as Article 12 of India – Malaysia DTAA. 5. We have heard at length learned Representatives

Intelsat Us Llc, Delhi vs. ACIT, 2(1)(1) International Taxation, Delhi

In the result, the appeal is allowed

ITA 1942/DEL/2022[2019-20]Status: DisposedITAT Delhi31 Jan 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2019-20 Intelsat Us Llc, Vs. Acit, C/O- Intelsat India Pvt. Ltd., Circle-2(1)(1), International Unit 1B, First Floor, Aria Taxation, Signature Towers, Hotel J.W. Delhi Marriott, Aerocity, New Delhi Pan :Aadcp6533D (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

present appeal is, whether the receipt from Satellite Transmission Services are in the nature of royalties as defined in Explanation II to section 9(1)(vi) of the Act and Article 12(3) of India – USA Double Taxation Avoidance Agreement (DTAA). 3. Before us, it is an agreed position between

Kony Inc., Usa vs. ACIT, Circle- 2(1)(2), Intl. Taxation, New Delhi

In the result, appeal is allowed, as indicated above

ITA 616/DEL/2021[2017-18]Status: DisposedITAT Delhi11 Jan 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 143(3)Section 144C(13)Section 9(1)(vi)

616/Del/2021 submissions of the assessee and ultimately concluded that the amount received is in the nature of royalty, both under section 9(1)(vi) of the Act as well as under Article 12(3) of India – USA DTAA. Learned DRP, while dealing with assessee’s objections on the issue, upheld