M/S. TELECOM ITALIA SPARKLE SINGAPORE PTE. LIMITED,SINGAPORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION- CIRCLE 2(1), BANGALORE
In the result, all the three appeals filed by assessee stands partly allowed
ITA 579/BANG/2020[2009-10]Status: DisposedITAT Bangalore31 Aug 2023AY 2009-10
Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 To 2010-11 M/S. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner Of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. Pan: Aagct6780P Appellant Respondent & It(It)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/S. Ti Sparkle The Deputy Singapore Pte. Ltd., Commissioner Of 23-01, Suntec Tower Income Tax, Four, (International 6 Temasek Boulevard, Taxation), Singapore – 038986 Circle – 2(2), Vs. Pan: Aagct6780P Bangalore. Appellant Respondent
For Appellant: Shri Nitesh Joshi, CAFor Respondent: Shri Nischal .B, Addl. CIT (DR)
Section 148Section 195Section 201(1)Section 9(1)(vi)
68 Taxmann.com 8 (Delhi)
5. Neo Sport Broadcast (P.) Ltd. [2019] 107 Taxmann.com 17
(Bombay)
6. Viacom18 Media (P.) Ltd. [2022] 134 taxmann.com 243
(Mumbai -Trib.) - Para 9 page 656 of PB which has followed
Bom HC decision in Neo Sports as opposed to earlier ITAT adverse view in own case
7. J & P Coats Ltd. No.11/Bang/2014, ITA
382
&
1493/Bang/2015