The Resource Director of Income Tax v New Skies Satellite BV and other appeals : ITA 473/2012, 474/2012, 500/2012 & 244/2014, C.M. APPL.9724/2014

Director of Income Tax v New Skies Satellite BV and other appeals : ITA 473/2012, 474/2012, 500/2012 & 244/2014, C.M. APPL.9724/2014

Label
Director of Income Tax v New Skies Satellite BV and other appeals : ITA 473/2012, 474/2012, 500/2012 & 244/2014, C.M. APPL.9724/2014
Title
Director of Income Tax v New Skies Satellite BV and other appeals : ITA 473/2012, 474/2012, 500/2012 & 244/2014, C.M. APPL.9724/2014
Contributor
Subject
Language
  • eng
  • eng
Summary
Judgment by the Indian High Court, New Delhi, judgment date 8 February 2016. The taxpayer transmitted televion programmes from the ground to its geostationary satellite. The signal underwent various processes in the satellite and was then broadcast to its 'footprint', which included India. In India cable television operators received the signal and transmitted it to customers. The cable operators paid for the programmes received. The taxpayer filed in a nil tax return in India, despite having previously paid tax in India, arguing that the previous assessments had been erroneous. The Assessing Officer decided that the fact that the signal underwent processes in the satellite brought it within the definition of "royalty" in the Income Tax Act 1961 and therefore rendered the income taxable in India. Although previous cases were to the contrary, the Assessing Officer considered that the matter was determined by the 'clarificatory' provision inserted into s 9(1)(vi) which included in the definition of 'royalty' "(iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property." Article 12(3) of the Indo-Thai double taxation agreement provided that a royalty included "the use of, or the right to use'?'any patent, trade mark, design or model, plan, secret formula or process'?" The taxpayer appealed and the Revenue argued that the article in the double taxation agreement had always been interpreted in the same way as s 9(1)(vi) and that the amendment to s 9(1)(vi) after the double taxation agreement came into force was expressed to be clarificatory of what the correct interpretation had always been
Citation source
In: International tax law reports. - London. - Vol. 18 (2016),
Geographic coverage
Asia
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • treaty interpretation
  • royalties
  • retroactivity
Label
Director of Income Tax v New Skies Satellite BV and other appeals : ITA 473/2012, 474/2012, 500/2012 & 244/2014, C.M. APPL.9724/2014
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/G-I/ITLR/4_504-539.zip
Instantiates
Publication
Note
20160609
Label
Director of Income Tax v New Skies Satellite BV and other appeals : ITA 473/2012, 474/2012, 500/2012 & 244/2014, C.M. APPL.9724/2014
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2016/G-I/ITLR/4_504-539.zip
Publication
Note
20160609

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