2022 (7) TMI 1514

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....g disposed of by this common order for the sake of convenience and brevity. 3. The substantive common grievance which was argued before us on both these appeals relate to the taxability of the money received by the assessee from Indian customers for provision of Telecommunication connectivity services which included international private leased circuits, Multiprotocol Label Switching IP/VPN etc. taxable as Royalty as under section 9(1) (vi) of the IT Act and under Article 12(3) of the India Singapore Tax Treaty. At the very outset the Counsel for the assessee stated that the impugned quarrel has been considered and decided by this Tribunal in assessee's own case in A.Y. 2011-12 and 2012-13. 4. The DR could not bring any distinguishing....

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....No. 473, 474 and 500/2014 and 244/2014 order dated 08.02.2016. The relevant findings of the Hon'ble High Court read as under :- 10. This controversy is now well settled by the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited in 432 ITR 471. 11. Respectfully following the findings of the coordinate Bench, in the light of the decision of Hon'ble Jurisdictional High Court of Delhi (supra) and the Hon'ble Supreme Court (supra) we direct the AO to delete the impugned additions from both the assessment years. 12. In the result, both the appeals by the assessee are allowed. 13. Decision announced in the open court on 13.07.2022. ============= Document 1 15. We find that the similar ....

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....nitions were in fact pari materia (in the absence of any contouring explanations), will continue to hold the field for the purpose of assessment years preceding the Finance Act, 2012 and in all cases which involve a Double Tax Avoidance Agreement...Jvide para 60} In Asia Satellite Telecommunications Co. Ltd. 's case (supra) this Court held that income from data transmission services would not qualify as royalty in order for it to be taxable under the Act. The Court first recognized that the definition of royalty in the section is with respect to permission granted to use the right in respect of the patent, invention, process, etc., all essentially forms of intellectual property. This permission restricts its....