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“use of equipment”

International TaxSection 9(1)(vi)Section 9(1)(vi)119 judgments

NUNHEMS NETHERLANDS B.V.,NAPOLEONSWEG, NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME TAX,, INTERNATIONAL TAXATION, GURGAON

In the result, appeal of the assessee in ITA No

ITA 3382/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Dec 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Ms. Anjula Jain, CIT-DR
Section 143(3)Section 144C(13)Section 270Section 9(1)(vi)

also of the view that the access to Nautilus platform/software/application also amounts to use of or right to use of copyright and use of equipment and consideration for the same is royalty. 18. On the other hands, the assessee explains the process by stating that all the activity of placing ... Court, interpreting the Indo-USA DTAA, held that consideration for grant of access to standard and automated facilities, of the 'right to use' scientific equipment is not 'royalty' under Article 12(4)(a) of the India-US DTAA. It also held that grant of such service does not entail transfer

ATOS INFORMATION TECHNOLOGIES HK LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INT TAX)-1(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4708/MUM/2023[2021-22]Status: DisposedITAT Mumbai10 Oct 2025AY 2021-22
For Appellant: Ms. Chandani Shah a/w Ms. Tejal Saraf &For Respondent: Shri Satya Pal Kumar - CIT D/R
Section 143(2)Section 143(3)Section 144C(13)Section 234ASection 234BSection 270ASection 9

right to use of any process which is given or made available to SCB.\nHere, in this case there is absolutely no use of equipment also as alleged by the\nDepartment within the definition given in clause (iv a) of Explanation ... definition of royalty and the said definition has been\nwidened to that extent only. Thus, there is no concept of right to use of equipment\nhere in this case. So far as applicability of Explanation 5 & 6 are concerned, we agree\nwith the contentions of ld. Counsel, as reproduced above

INMARSAT SOLUTIONS BV,NETHERLANDS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTL. TAX. 2(1)(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

therefore be in the nature of payments for services, to which Article 7 applies, rather than payments for the use, or right to use, ICS equipment. A different, but much less frequent, transaction would be where the owner of the satellite leases it to another party so that the latter

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

ITA 832/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

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)

Section 143(3)Section 144C(5)Section 148Section 148ASection 195Section 201Section 9(1)Section 9(1)(vi)

contrary to the actual facts pattern of the assessee because the income earned is not towards allowing any use or right to use of equipment and /or process and therefore, the same does not qualify as royality. It was further submitted that during the course of providing network entity services ... assessee does not allow any access for use or right to use of equipment and /or process, therefore the income earned from rendering of the services iSAT Africa Limited FZC does not qualify as „royalty‟ under article 12 of the Indo-UAE DTAA. After considering the objections, Ld. DRP observed

TFDAC IRELAND II LIMITED,IRELAND vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAX CIRCLE 4(1)(2) MUMBAI, MUMBAI

ITA 1198/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23
Section 143(3)Section 144C(13)Section 144C(5)

Convention.”\nxxx\n“7. In respect of articles 11 (Dividends), 12 (Interest) and 13 (Royalties, fees for technical services and payments for the use of equipment), if under any Convention, Agreement or Protocol signed after 1-9-1989, between India and a third State which is a member ... OECD, India limits its taxation at source on dividends, interest, royalties, fees for technical services or payments for the use of equipment to a rate lower or a scope more restricted than the rate of scope provided for in this Convention on the said items of income, the same rate

DAE(SY22) LEASING (IRELAND)41, DESIGNATED ACTIVITY COMPANY ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 2(1)(2), MUMBAI

ITA 1157/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 144C(13)Section 144C(5)

Convention.‖ xxx ―7. In respect of articles 11 (Dividends), 12 (Interest) and 13 (Royalties, fees for technical services and payments for the use of equipment), if under any Convention, Agreement or Protocol signed after 1-9-1989, between India and a third State which is a member of the OECD ... India limits its taxation at source on dividends, interest, royalties, fees for technical services or payments for the use of equipment to a rate lower or a scope more restricted than the rate of scope provided for in this Convention on the said items of income, the same rate

DAE (SABS) LEASING IRELAND 43 DESIGNATED ACTIVITY COMPANY,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX INT TAX.CIRCLE 2(1)(2), MUMBAI

ITA 1156/MUM/2025[2022-22]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-22
Section 143(3)Section 144C(13)Section 144C(5)

nxxx\n“7. In respect of articles 11 (Dividends), 12 (Interest) and 13\n(Royalties, fees for technical services and payments for the use\nof equipment), if under any Convention, Agreement or Protocol\nsigned after 1-9-1989, between India and a third State which\nis a member ... OECD, India limits its taxation at source on\ndividends, interest, royalties, fees for technical services or\npayments for the use of equipment to a rate lower or a scope\nmore restricted than the rate of scope provided for in this\nConvention on the said items of income, the same rate

DAE (SABS) 10296 IRELAND DESIGNATED ACTIVITY COMPANY,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INT TAXATION), CIRLCE 2(1)(2), MUMBAI

ITA 1155/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23
Section 143(3)Section 144C(13)

nxxx\n“7. In respect of articles 11 (Dividends), 12 (Interest) and 13\n(Royalties, fees for technical services and payments for the use\nof equipment), if under any Convention, Agreement or Protocol\nsigned after 1-9-1989, between India and a third State which\nis a member ... OECD, India limits its taxation at source on\ndividends, interest, royalties, fees for technical services or\npayments for the use of equipment to a rate lower or a scope\nmore restricted than the rate of scope provided for in this\nConvention on the said items of income, the same rate

SKY HIGH XLIII LEASING COMPANY LIMITED,IRELAND vs. ASSISTANT COMMISSIONER OF INCOME TAX INT TAX CIRCLE 4 (2) (1) MUMBAI, MUMBAI

ITA 1122/MUM/2025[2022-2023]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-2023
Section 143(3)Section 144C(13)

nxxx\n“7. In respect of articles 11 (Dividends), 12 (Interest) and 13\n(Royalties, fees for technical services and payments for the use\nof equipment), if under any Convention, Agreement or Protocol\nsigned after 1-9-1989, between India and a third State which\nis a member ... OECD, India limits its taxation at source on\ndividends, interest, royalties, fees for technical services or\npayments for the use of equipment to a rate lower or a scope\nmore restricted than the rate of scope provided for in this\nConvention on the said items of income, the same rate

ORTUS AIRCRAFT LEASE 5( DUBLIN) LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2)(2) INTERNATIONAL TAXATION, MUMBAI

ITA 1108/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

nxxx\n\n―7. In respect of articles 11 (Dividends), 12 (Interest) and 13 (Royalties, fees for technical services and payments for the use of equipment), if under any Convention, Agreement or Protocol signed after 1-9-1989, between India and a third State which is a member ... OECD, India limits its taxation at source on dividends, interest, royalties, fees for technical services or payments for the use of equipment to a rate lower or a scope more restricted than the rate of scope provided for in this Convention on the said items of income, the same rate

ORTUS AIRCRAFT LEASE 6(DUBLIN) LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2)(2) INTERNATIONAL TAXATION, MUMBAI

ITA 1106/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 144C(13)Section 144C(5)

Convention.‖ xxx ―7. In respect of articles 11 (Dividends), 12 (Interest) and 13 (Royalties, fees for technical services and payments for the use of equipment), if under any Convention, Agreement or Protocol signed after 1-9-1989, between India and a third State which is a member of the OECD ... India limits its taxation at source on dividends, interest, royalties, fees for technical services or payments for the use of equipment to a rate lower or a scope more restricted than the rate of scope provided for in this Convention on the said items of income, the same rate

ASST. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION)-4(3)(1), MUMBAI, MUMBAI vs. UNITED HOME ENTERTAINMENT PVT LTD., MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 1559/MUM/2025[2016-17]Status: DisposedITAT Mumbai27 May 2025AY 2016-17
For Appellant: NONEFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 195(2)Section 9(1)(vi)

cannot be regarded as payment for the\nuse of equipment under the Act since the use of transponder\nServices do not constitute the use of equipment [(judgment of\nthe Delhi Tribunal in the case of Asia Satellite\nTelecommunications Co. Ltd. (85 ITD 478 relied upon).\n\n5. It was submitted

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. THE DY-CIT (INT. TAXATION)-2(1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

ITA 749/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Mar 2025AY 2017-18

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

Section 143(3)

note that Article-13(1) of the DTAA between India and France reads that "Royalties, fees for technical services and payments for the use of equipment arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State". Further

CREDIT AGRICOLE CORPORATE & INVESTMENT BANK,MUMBAI vs. THE DY.CIT OF INCOME TAX (INTERNATIONSL TAXATION) -2(1) (1) , MUMBAI

Accordingly these grounds are dismissed as not pressed

ITA 1234/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Mar 2025AY 2018-19

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

Section 143(3)

note that Article-13(1) of the DTAA between India and France reads that "Royalties, fees for technical services and payments for the use of equipment arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State". Further

CREDIT AGRICOLE CORPORATE & INVESTMENT BANK,MUMBAI vs. THE JT CIT (INTERNATIONAL TAXATIONA), MUMBAI

Accordingly these grounds are dismissed as not pressed

ITA 1027/MUM/2021[2016-17]Status: DisposedITAT Mumbai20 Mar 2025AY 2016-17
Section 143(3)

note that Article-13(1) of the DTAA\nbetween India and France reads that \"Royalties, fees for technical services and\npayments for the use of equipment arising in a Contracting State and paid to a\nresident of the other Contracting State may be taxed in that other Contracting\nState\". Further

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. ACIT (IT) 2 (1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

ITA 458/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Mar 2025AY 2014-15
Section 143(3)

note that Article-13(1) of the DTAA\nbetween India and France reads that \"Royalties, fees for technical services and\npayments for the use of equipment arising in a Contracting State and paid to a\nresident of the other Contracting State may be taxed in that other Contracting\nState\". Further

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

ITA 4652/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Mar 2025AY 2013-14
Section 143(3)

note that Article-13(1) of the DTAA\nbetween India and France reads that \"Royalties, fees for technical services and\npayments for the use of equipment arising in a Contracting State and paid to a\nresident of the other Contracting State may be taxed in that other Contracting\nState\". Further

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

ITA 2313/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Mar 2025AY 2012-13
Section 143(3)

note that Article-13(1) of the DTAA\nbetween India and France reads that \"Royalties, fees for technical services and\npayments for the use of equipment arising in a Contracting State and paid to a\nresident of the other Contracting State may be taxed in that other Contracting\nState\". Further

CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

Accordingly these grounds are dismissed as not pressed

ITA 1273/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Mar 2025AY 2011-12
Section 143(3)

note that Article-13(1) of the DTAA\nbetween India and France reads that \"Royalties, fees for technical services and\npayments for the use of equipment arising in a Contracting State and paid to a\nresident of the other Contracting State may be taxed in that other Contracting\nState\". Further

DCIT (IT) 2(1)(1), MUMBAI vs. CREDIT AGRICOLE CORPORATE AND INVESTMENT BANK, MUMBAI

Accordingly these grounds are dismissed as not pressed

ITA 1165/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Mar 2025AY 2011-12
Section 143(3)

note that Article-13(1) of the DTAA\nbetween India and France reads that \"Royalties, fees for technical services and\npayments for the use of equipment arising in a Contracting State and paid to a\nresident of the other Contracting State may be taxed in that other Contracting\nState\". Further

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