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1 - 10 of 83 (4.38 seconds)Verizon Communications Singapore Pte ... vs The Income Tax Officer on 7 November, 2013
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Page 87 of 145
https://www.mhc.tn.gov.in/judis ( Uploaded on: 27/11/2025 06:25:48 pm )
TCA Nos.277 to 280 of 2016
12.8.1. The view taken in the case of Verizon Communications
Singapore PTE Ltd v. ITO (supra) is that even if the assessee does
not have an effective control over the equipment, the use of
process will render payment liable to be treated as royalty was
based on application of Explanations 4, 5 and 6 added by way of
Finance Act, 2012 and we see from a reading of the said judgment,
that the assessee's case based on decision in the case Asia Satellite
Telecommunications Private Limited v. DIT (supra) and various
rulings of the Authority on Advance Rulings was rejected by holding
that such decisions are of no assistance in view of the amendment
which was introduced by Finance Act, 2012 by insertion of
Explanations 5 and 6.
The Income Tax Act, 1961
Finance Act, 2012
Section 10B in The Income Tax Act, 1961 [Entire Act]
Section 6 in The Income Tax Act, 1961 [Entire Act]
Article 12 in Constitution of India [Constitution]
Asia Satellite Telecommunications Co. ... vs Assistant Dit, International Taxation on 23 August, 2012
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Page 87 of 145
https://www.mhc.tn.gov.in/judis ( Uploaded on: 27/11/2025 06:25:48 pm )
TCA Nos.277 to 280 of 2016
12.8.1. The view taken in the case of Verizon Communications
Singapore PTE Ltd v. ITO (supra) is that even if the assessee does
not have an effective control over the equipment, the use of
process will render payment liable to be treated as royalty was
based on application of Explanations 4, 5 and 6 added by way of
Finance Act, 2012 and we see from a reading of the said judgment,
that the assessee's case based on decision in the case Asia Satellite
Telecommunications Private Limited v. DIT (supra) and various
rulings of the Authority on Advance Rulings was rejected by holding
that such decisions are of no assistance in view of the amendment
which was introduced by Finance Act, 2012 by insertion of
Explanations 5 and 6.
Section 9 in The Income Tax Act, 1961 [Entire Act]
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
“100. Also, any ruling on the more expansive language
contained in the Explanations to Section 9(1)(vi) of the
Income Tax Act would have to be ignored if it is wider
and less beneficial to the assessee than the definition
contained in the DTAA, as per Section 90(2) of the
Income Tax Act read with Explanation 4 thereof, and
Article 3(2) of the DTAA. Further, the expression
“copyright” has to be understood in the context of the
statute which deals with it, it being accepted that
municipal laws which apply in the Contracting States
must be applied unless there is any repugnancy to the
terms of the DTAA. For all these reasons, the
determination of the AAR in Citrix Systems Asia Pacific
Pty. Ltd. v. CIT, 2012 SCC OnLine AAR-IT 4 : (2012) 343
ITR 1, does not state the law correctly and is thus set
aside.”
17.14. The interpretation of Treaties, OECD Commentary and
the revenue's own understanding was also considered in detail as
below: