2024 (5) TMI 1562 - HC - Income Tax

Income deemed to accrue or arise in India - benefit under the relevant Double Tax Avoidance Agreements - income derived by the assessees through data transmission services - HELD THAT - As on going through the judgment rendered in Tribunal we find that the issues raised here stand concluded against the appellant in light of the decision rendered in Asia Satellite Telecommunications Co. Ltd. 2011 (1) TMI 47 - DELHI HIGH COURT as well as New Skies Satellite BV 2016 (2) TMI 415 - DELHI HIGH COURT as held assessee Not liable to pay tax as royalty - interpretation advanced by the Revenue cannot be accepted. The question of law framed is accordingly answered against the Revenue.

Summary

The Delhi High Court, through Hon'ble Justices Yashwant Varma and Purushaindra Kumar Kaurav, addressed appeals ITA 310/2024, ITA 311/2024, and ITA 313/2024. Applications for exemption and condonation of a 35-day delay in refiling were allowed. Upon hearing the appellant and reviewing the Income Tax Appellate Tribunal's judgment, the Court held that the issues raised were "concluded against the appellant" based on precedent decisions in *Asia Satellite Telecommunications Co. Ltd. vs. DIT* [2011 SCC OnLine Del 507] and *DIT vs. New Skies Satellite BV* [2016 SCC OnLine Del 796]. Accordingly, the appeals were dismissed.