TMI Blog2009 (3) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant article of the Treaties, will qualify the word 'process' also? If so, whether the services rendered through secret process only will be covered within the meaning of royalty? (iii) Whether, on the facts and in the circumstances of the case, the payment received by the assessees from their customers on account of use of their satellites for telecommunication and broadcasting, amounts to 'royalty' and if so, whether the same is liable to tax under section 9(1)(vi) of the Income-tax Act, 1961 read with relevant provisions of DTAA?" M/s. Asia Satellite Telecommunication (ITA Nos. 1484 to 1491/08) has applied to join as Intervener (represented by Shri S. Ganesh, Sr. Adv.); claimed that the decision of the Special Bench would af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. Shri Kapoor, therefore, argued that Intervener should not be permitted to join. He further argued that question should be suitably amended so that the controversy before the Special Bench remain confined only to the interpretation of Treaties. Shri Kapoor also filed written submissions in support of oral arguments advanced by him. He also relied upon large number of decisions, which as per his own admission, and related to joining of parties under order 1 Rule 10 of CPC. The learned counsel for the Interveners opposed above submissions and with reference to revenue's admissions stated that it was revenue's own case that there was conflict between the two decisions of the Tribunal and that it was necessary for the Special Bench to consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecial Bench in the cases of M/s. New Skies Satellite NV (ITA Nos. 5385, 5386, 5387/Delhi/04) for Assessment years 2000-01 to 2002-03 and M/s. Shin Satellite Public Co. Ltd. (ITA Nos. 4394, 4395, 4396, 4397/Delhi/04) for assessment years 1997-98 to 2001-02. As it May Please Your Honour Recently, the decision of Hon'ble ITAT in the case of M/s. Pan Am Sat International Systems Inc. (ITA No. 1796/Delhi/2001) has been pronounced which in our opinion is contrary to the decisions of Hon'ble ITAT in the cases of M/s. Asia Satellite Telecommunications Ltd (85 ITD 478) and M/s. Satellite Television Asian Region Ltd (ITA No. 5066/Mum./2004). The decision in the case of Pan Am Sat International Systems Inc. was pronounced after about 14 months from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transponder is the payment for the use of equipment and the same in turn qualifies as royalty in respect of use of equipment or not. It is further prayed that Hon'ble Members who have expressed their views in one way or the other in the case of M/s. Asia Satellite Telecommunications Co. Ltd., or in the case of M/s. Pan Am Sat International Systems Inc. may not be included in the constitution of Special Bench as they have already expressed their views on the issues. Reliance in this regard is also placed on the decision of Hon'ble President dated 25-9-2006 for constitution of Special Bench in Mumbai in the case of M/s. Satellite Television Asian Region Ltd. for another assessment year on the same issue. For this act of kindness, we shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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