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2023 (1) TMI 869 - HC - Income TaxIncome deemed to accrue or arise in India - amount received by the Intelsat Corporation, USA for lease of transponder facility - ITAT held as not chargeable to tax under section 9(1)(vi) read with Article 12(3) of the DTAA between India and USA as royalty - whether ITAT has erred in not appreciating that amount received by Intelsat Corporation, USA represented income by the way of royalty as defined in Explanation 2 read with Explanation 5.6 to Section 9(l)(vi) of the Act as well as Article 12(3) of the India-USA DTAA.- HELD THAT:- Admittedly, the questions of law urged in the present appeal are covered by the decision of this Court in assessee’s own case[2019 (10) TMI 1541 - DELHI HIGH COURT] pertaining to the Assessment Year 2013-14, wherein this Court dismissed an appeal of the Revenue on similar grounds relying on the decisions in M/s Asia Satellite Telecommunications Co. Ltd. [2011 (1) TMI 47 - DELHI HIGH COURT] and Director of International Taxation Vs. New Skies Satellite BV, [2016 (2) TMI 415 - DELHI HIGH COURT] Appellant states that the Revenue has not accepted the aforesaid decisions and has preferred SLPs against the same. Though the appeals in the aforementioned cases are pending adjudication, yet there is no stay of the said judgments till date. Consequently, in view of the judgments of the Supreme Court in Kunhayammed and Others Vs. State of Kerala And Another. [2000 (7) TMI 67 - SUPREME COURT] and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras [1992 (4) TMI 183 - SUPREME COURT] the issues raised in the present appeals are covered by the judgment passed by the learned predecessor Division Bench. No substantial question of law arises.
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