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2013 (12) TMI 951 - AT - Income TaxTax not deducted at source on transponder fees paid to non-resident - Held that:- Ld. CIT(A) simply relying upon the decision of Hon'ble Delhi High Court in Asia Satellite Telecommunication Co. Ltd. [2011 (1) TMI 47 - DELHI HIGH COURT] has granted relief to the assessee without discussing the provisions of applicable treaty - In the decision of Mumbai ITAT in Channel Guide India Ltd. v. Asstt. ACIT [2012 (9) TMI 95 - ITAT MUMBAI] which has been relied upon by the assessee - There is a discussion in detail regarding applicable treaty which in the present case is stated to be DTAA of India with Malaysia - The issue was restored for fresh adjudication.
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