“industrial commercial or scientific equipment”

International TaxSection 9(1)(vi)Section 9(1)(vi)5 judgments

ASIA TODAY LTD,MUMBAI vs. ADIT (IT) 2(2), MUMBAI

In the result, Assessee's appeal is allowed

ITA 1403/MUM/2008[2004-2005]Status: DisposedITAT Mumbai24 Dec 2025AY 2004-2005

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2004-05 M/S. Asia Today Limited, Asst. Director Of Income C/O. Zee Entertainment Enterprises Tax (International Ltd., Vs. Taxation)-2(2), 135, Dr. Annie Besant Road, Scindia House, Worli, Mumbai – 400 018 Bellard Estate, Pan: Aabca0249F Mumbai - 400039 (Appellant) (Respondent) Present For: Assessee By : Shri Niraj Sheth, Ld. A.R. Revenue By : Shri Krishna Kumar, Ld. Sr. D.R. Date Of Hearing : 10.10.2025 Date Of Pronouncement : 24.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.01.2007, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2004-05. 2. The Relevant Facts For Adjudication Of This Appeal Are As Under: The Assessee, Being A Foreign Telecasting Company Incorporated In Mauritius & Having Tax Residency Certificate Of Mauritius , During The Ay Under Consideration Was Engaged In The Production & Acquiring Rights Of Various Television Films Including Feature Films, As A Copy Right Owner/Holder Of Various Hindi Feature Films Produced & Censored In India, As Mentioned In Schedule ‘C’ Annexed With The ‘Agreement Of 2 M/S Asia Today Ltd. Vs Asst. Dit (Int. Taxation)-2(2)

For Appellant: Shri Niraj Sheth, Ld. A.RFor Respondent: Shri Krishna Kumar, Ld. Sr. D.R

Section 250Section 9(1)(vi)

broadcasting), any patent, trademark, design or model, plan, secret formula or process or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience." 4.2 In view of the above definition of the term 'royalty ... patent, trade mark, design or model, plan, secret formula or process or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience". 7.1 It is seen that the term "Royalty" is unambiguously defined above and the definition

DCIT, CIRCLE-4(2), NEW DELHI vs. CAMPUS EAI INDIA PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 355/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 143(2)Section 143(3)Section 40

patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience but do not include royalties or other payments in respect of the operation of mines ... dealing with the definition of royalty inter alia includes payment for use or night to use an industrial commercial or scientific equipment Considering the fact that Rackspace USA customers only avail hosting services and do not use, possess or control the equipment used for providing hosting services (which are owned

AMAZON WEB SERVICES, INC.,USA vs. ACIT CIRCLE INTERNATIONAL TAX 1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 523/DEL/2023[2016-17]Status: FixedITAT Delhi01 Aug 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 144CSection 147Section 151Section 201Section 9(1)(vi)

provided any dedicated facility/ space to the customers in India. Further, the customers do not acquire any right to use any industrial commercial or scientific equipment nor take possession of or control of or otherwise deal in infrastructure used for the cloud computing services in any manner. There ... Article 12(3)(a) neither defines "use of, or right to use" nor does it explicitly confine 'use, or right to use, industrial, commercial or scientific equipment' to cases where physical possession or control of the equipment is obtained. Also, the term 'use' is nowhere limited to the legal concepts

AMAZON WEB SERVICES, INC.,USA vs. ACIT, CIRCLE-1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 522/DEL/2023[2014-15]Status: FixedITAT Delhi01 Aug 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 144CSection 147Section 151Section 201Section 9(1)(vi)

RED HAT INDIA P.LTD,MUMBAI vs. DCIT, CIRCLE 15(3)(1), MUMBAI

In the result, all the appeals filed by the assessee are partly allowed and all the appeals filed by the revenue are dismissed

ITA 5831/MUM/2017[2006-07]Status: DisposedITAT Mumbai28 Jul 2022AY 2006-07

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am 1. आयकरअपीलसं./ I.T.A. No. 5831/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2006-07) 2. आयकरअपीलसं./ I.T.A. No. 5833/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2009-10) 3. आयकरअपीलसं./ I.T.A. No. 5834/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2010-11) Dcit Cir-15(3)(1), M/S Red Hat India Pvt. Ltd. Aayakar Bhavan, A 201, Supreme Business Park, बनाम/ Mumbai-400 020 Supreme City, Hiranandani Vs. Gardens, Powai, Mumbai-400 076 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aabcr7097N (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : & 5. आयकरअपीलसं./ I.T.A. No. 6034/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2006-07) 6. आयकरअपीलसं./ I.T.A. No. 6036/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2009-10) 7. आयकरअपीलसं./ I.T.A. No. 6037/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2010-11) M/S Red Hat India Pvt. Ltd. Dcit Cir-15(3)(1), R. No. 473, Aayakar A 201, Supreme Business बनाम/ Bhavan, New Marine Lines, Park, Supreme City, Vs. Mumbai-400 020 Hiranandani Gardens, Powai, Mumbai-400 076 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aabcr7097N (अपीलधथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Shri Ajit Jain & Shri SiddeshFor Respondent: Ms. Bharati Singh, Ld. DR

Section 143(3)Section 147Section 234ASection 9(1)(vi)

information concerning Industrial, commercial or scientific experience, including gains derived from the alienation of any such right, property or information; (b) any industrial commercial or scientific equipment, other than payments derived by an enterprise from activities described in paragraph 4(b) or 4(c) of Article 8. 24. Thus