DIRECTOR OF INCOME TAX DELHI vs. M/S LUFTHANSA CARGO INDIA P .

vi) The assessee is also assured of minimum rental income in the event LCAG does not actually use the aircrafts. 48. In this view of the matter, we are satisfied that the assessee's immediate source of income is from the activity of wet-leasing of aircrafts under contracts made outside India to non-resident parties. A miniscule fraction

TURNER BROADCASTING SYSTEM ASIA PACIFIC INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

9(1)(vi) of the Act. In this regard, it is reiterated that the Appellant has only granted rights to sell advertisement and distribute the products in India which does not fall under the purview of royalty income. Moreover, unless there is a similar change in the definition of royalty under the DTAA, the distribution 36 I.T.A. No.1343/Del/2014, 631/Del/2015, 4087/Del/2016

TURNER BROADCASTING SYSTEM ASIA PACIFIC INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

9(1)(vi) of the Act. In this regard, it is reiterated that the Appellant has only granted rights to sell advertisement and distribute the products in India which does not fall under the purview of royalty income. Moreover, unless there is a similar change in the definition of royalty under the DTAA, the distribution 36 I.T.A. No.1343/Del/2014, 631/Del/2015, 4087/Del/2016

TURNER BROADCASTING SYSTEMASIA PACIFIC, INC.,NEW DELHI vs. DDIT, NEW DELHI

In the result, all the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

9(1)(vi) of the Act. In this regard, it is reiterated that the Appellant has only granted rights to sell advertisement and distribute the products in India which does not fall under the purview of royalty income. Moreover, unless there is a similar change in the definition of royalty under the DTAA, the distribution 36 I.T.A. No.1343/Del/2014, 631/Del/2015, 4087/Del/2016

TURNER BROADCASTING SYSTEM ASIA PACIFIC, INC.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

9(1)(vi) of the Act. In this regard, it is reiterated that the Appellant has only granted rights to sell advertisement and distribute the products in India which does not fall under the purview of royalty income. Moreover, unless there is a similar change in the definition of royalty under the DTAA, the distribution 36 I.T.A. No.1343/Del/2014, 631/Del/2015, 4087/Del/2016

CRITEO SINGAPORE PTE. LTD.,SINGAPORE vs. ACIT CIRICLE 1(2)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Saktijit Dey & Shri Naveen Chandra

section 9(1)(vi) to forcefully argue that the services provided by the assessee to Criteo India falls under the definition of Royalty as provided in the Income Tax Act. The ld Dr relied on the decision of Cargo Community Network Pte. Ltd relied upon by the AO.The ld DR submitted that as the assessee is charging depreciation

DCIT (INTERNATIONAL TAXATION), GURGAON vs. M/S. MSV INTERNATIONAL INC., GURGAON

In the result appeal of the revenue is dismissed

Bench: Smt Diva Singh & Shri R.K. Panda

vi) of sub-section (1) of section 9, to have been made before the 1st day of April, 1976. It is clear for the above provision that for invoking it the fees for technical services should have the same meaning as per explanation 2 to section 9 (1) (vii) of the act. As we have already held that receipt

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

vi) of the I.T. Act, 1961. In this case, during the course of TDS survey under section 133A(2A) of the I.T. Act, 1961, it was noticed by the A.O. that the assessee has not deducted tax from payments remitted abroad under various heads i.e., Commission on Student Recruitment, Ph.D Thesis Evaluation, Participation Fee for Education Tour, Advertisement/Marketing Promotional Activities

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

vi) of the I.T. Act, 1961. In this case, during the course of TDS survey under section 133A(2A) of the I.T. Act, 1961, it was noticed by the A.O. that the assessee has not deducted tax from payments remitted abroad under various heads i.e., Commission on Student Recruitment, Ph.D Thesis Evaluation, Participation Fee for Education Tour, Advertisement/Marketing Promotional Activities

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

vi) of the I.T. Act, 1961. In this case, during the course of TDS survey under section 133A(2A) of the I.T. Act, 1961, it was noticed by the A.O. that the assessee has not deducted tax from payments remitted abroad under various heads i.e., Commission on Student Recruitment, Ph.D Thesis Evaluation, Participation Fee for Education Tour, Advertisement/Marketing Promotional Activities

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

vi) of the I.T. Act, 1961. In this case, during the course of TDS survey under section 133A(2A) of the I.T. Act, 1961, it was noticed by the A.O. that the assessee has not deducted tax from payments remitted abroad under various heads i.e., Commission on Student Recruitment, Ph.D Thesis Evaluation, Participation Fee for Education Tour, Advertisement/Marketing Promotional Activities

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

vi) of the I.T. Act, 1961. In this case, during the course of TDS survey under section 133A(2A) of the I.T. Act, 1961, it was noticed by the A.O. that the assessee has not deducted tax from payments remitted abroad under various heads i.e., Commission on Student Recruitment, Ph.D Thesis Evaluation, Participation Fee for Education Tour, Advertisement/Marketing Promotional Activities

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

vi) of the I.T. Act, 1961. In this case, during the course of TDS survey under section 133A(2A) of the I.T. Act, 1961, it was noticed by the A.O. that the assessee has not deducted tax from payments remitted abroad under various heads i.e., Commission on Student Recruitment, Ph.D Thesis Evaluation, Participation Fee for Education Tour, Advertisement/Marketing Promotional Activities

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

vi) of the I.T. Act, 1961. In this case, during the course of TDS survey under section 133A(2A) of the I.T. Act, 1961, it was noticed by the A.O. that the assessee has not deducted tax from payments remitted abroad under various heads i.e., Commission on Student Recruitment, Ph.D Thesis Evaluation, Participation Fee for Education Tour, Advertisement/Marketing Promotional Activities

BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-18, NEW DELHI

In the result, the appeals of the revenue in ITA No

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

vi. Marubeni India (P) Ltd vs CIT: [2010] 236 CTR 234 (Del) 4. On the other hand the Ld. DR strongly supported the orders of the Ld. CIT(A). 5. Heard rival submissions, perused the orders of the authorities below. The issue as to whether the Ld. CIT(A) is empowered to give directions to the AO to initiate reassessment

BEST BULL STOCK TRADING PVT LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, DELHI

In the result, the appeals of the revenue in ITA No

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

vi. Marubeni India (P) Ltd vs CIT: [2010] 236 CTR 234 (Del) 4. On the other hand the Ld. DR strongly supported the orders of the Ld. CIT(A). 5. Heard rival submissions, perused the orders of the authorities below. The issue as to whether the Ld. CIT(A) is empowered to give directions to the AO to initiate reassessment

M/S VALUE FIRST DIGITAL MEDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

9(1)(vi) of the Income Tax Act, 1961 and the Double Taxation Avoidance Agreements between India and country of residence of the service providers. 4.4 That on the facts and in the circumstances of the case and in law, the Learned CIT(A) erred in upholding the disallowance of server hosting charges and SMS purchase charges under section

VALUE FIRST DIGITAL MEDIA PVT. LTD.,,NEW DELHI vs. DCIT, CIRCLE-26(1), NEW DELHI

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

9(1)(vi) of the Income Tax Act, 1961 and the Double Taxation Avoidance Agreements between India and country of residence of the service providers. 4.4 That on the facts and in the circumstances of the case and in law, the Learned CIT(A) erred in upholding the disallowance of server hosting charges and SMS purchase charges under section