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Sabre Marketing Nederland, Bv,New ... vs Acit, Circle- 3(1)(2), International ... on 7 January, 2026 cites

Verizon Communications Singapore Pte ... vs I.T.Officer, International Taxation on 16 July, 2014

In a judgment by the Madras High Court in Verizon Communications Singapore Pte Ltd. v. ITO, International Taxation [2014] 361 ITR575/224 Taxman 237 (Mag.)/[2013] 39 taxmann.com 70, the Court held the Explanations to be applicable to not only the domestic definition but also carried them to influence the meaning of royalty under Article 12. Notably, in both cases, the clarificatory nature of the amendment was not questioned, but was instead applied squarely to assessment years predating the amendment. The crucial difference between the judgments however lies in the application of the amendments to the DTAA.
Supreme Court - Daily Orders Cites 0 - Cited by 12 - Full Document

Dcit 14(2)(1), Mumbai vs Hindustan Construction Ltd, Mumbai on 13 January, 2020

58. Nevertheless, whether or not punctuation plays an important part in statute interpretation, the construction Parliament gives to such punctuation, or in this case, the irrelevancy that it imputes to it, cannot be carried over to an international instrument where such comma may or may not have been evidence of a deliberate inclusion to influence the reading of the section. There is sufficient evidence for us to conclude that the process referred to in Article 12 must in fact be a secret process and was always meant to be such. In any event, the precincts of Indian law may not dictate such conclusion. That conclusion must be the result of an interpretation of the words employed in the law and the treatises, and discussions that are applicable and specially formulated for the purpose of that definition. The following extract from Asia Satellite Telecommunications Co. Ltd's case (supra) takes note of the OECD Commentary and Klaus Vogel on Double Tax Conventions, to show that the process must in fact be secret and that specifically, income from data transmission services do not partake of the nature of royalty.
Income Tax Appellate Tribunal - Mumbai Cites 22 - Cited by 1 - Full Document

Sama Alana Abdulla vs The State Of Gujarat on 16 November, 1995

); Sama Alana Abdulla v. State of Gujarat AIR 1996 SC 569; Mohd Shabbir v. State of Maharashtra AIR 1979 SC 564; Lewis Pugh Evans Pugh v. Ashutosh Sen AIR 1929 SC 69; Ashwini Kumar Ghose v. Arbinda Bose AIR 1952 SC 369; Pope Alliance Corpn. v. Spanish River Pulp & Paper Mills Ltd. AIR 1929 PC 38 An illustration of the aid derived from punctuation may be furnished from the case of Mohd. Shabbir (supra) where Section 27 of the Drugs and Cosmetics Act, 1940 came up for construction. By this section whoever "manufactures for sale, sells, stocks or exhibits for sale or distributes" a drug without a license is liable for punishment. In holding that mere stocking shall not Page | 10 ITA No. 410, 7534 & 381 Sabre Marketing Nederland, BV amount to an offence under the section, the Supreme Court pointed out the presence of comma after "manufactures for sale" and "sells"and the absence of any comma after "stocks" was indicative of the fact "stocks" was to be read along with "for sale" and not in a manner so as to be divorced from it, an interpretation which would have been sound had there been a comma after the word "stocks". It was therefore held that only stocking for the purpose of sale would amount to an offence but not mere stocking.
Supreme Court of India Cites 5 - Cited by 83 - G T Nanavati - Full Document

Mohd. Shabir vs State Of Maharashtra on 17 January, 1979

); Sama Alana Abdulla v. State of Gujarat AIR 1996 SC 569; Mohd Shabbir v. State of Maharashtra AIR 1979 SC 564; Lewis Pugh Evans Pugh v. Ashutosh Sen AIR 1929 SC 69; Ashwini Kumar Ghose v. Arbinda Bose AIR 1952 SC 369; Pope Alliance Corpn. v. Spanish River Pulp & Paper Mills Ltd. AIR 1929 PC 38 An illustration of the aid derived from punctuation may be furnished from the case of Mohd. Shabbir (supra) where Section 27 of the Drugs and Cosmetics Act, 1940 came up for construction. By this section whoever "manufactures for sale, sells, stocks or exhibits for sale or distributes" a drug without a license is liable for punishment. In holding that mere stocking shall not Page | 10 ITA No. 410, 7534 & 381 Sabre Marketing Nederland, BV amount to an offence under the section, the Supreme Court pointed out the presence of comma after "manufactures for sale" and "sells"and the absence of any comma after "stocks" was indicative of the fact "stocks" was to be read along with "for sale" and not in a manner so as to be divorced from it, an interpretation which would have been sound had there been a comma after the word "stocks". It was therefore held that only stocking for the purpose of sale would amount to an offence but not mere stocking.
Supreme Court of India Cites 7 - Cited by 61 - S M Ali - Full Document
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