2018 (4) TMI 2016 - HC - Income Tax

Royalty receipt - Data Transmission Services in terms of Article 12 of the Indo-Netherlands Double Taxation Avoidance Agreement - HELD THAT - This issue was covered by the decision of this Court in Director of Income Tax vs. New Skies Satellite BV 2016 (2) TMI 415 - DELHI HIGH COURT No question of law therefore arises. The appeal is dismissed along with the pending application.

Summary

The Delhi High Court, in an order by Justices S. Ravindra Bhat and A. K. Chawla, dismissed the appellant's challenge to the ITAT's ruling that Data Transmission Services do not constitute 'royalty' under Article 12 of the Indo-Netherlands Double Taxation Avoidance Agreement. The Court relied on its prior decision in *Director of Income Tax vs. New Skies Satellite BV*, (2016) 382 ITR 114, holding that "no question of law therefore arises." Consequently, the appeal and pending application were dismissed.