TMI Blog2019 (4) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... even subsequent to the amendment of Section 9(1)(vi) by the Finance Act, 2012 with retrospective effect by way of Finance Act, 2012, when the revenue filed the review petition, the Hon ble High Court dismissed the review petition also. Further, post retrospective amendment by way of Finance Act, 2012 in Section 9(1)(vi) in the case of New Skies Satellite [ 2016 (2) TMI 415 - DELHI HIGH COURT] held that the condition with respect to taxability of satellite transmission services in India would remain the same for the DTAA and amendment to the Act with a retrospective or prospective cannot be read in a manner so as to extend the operation to the terms of international treaty. When the issue no longer remains res integra and there is no cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the owner and operator of global network of telecommunication satellites located in outer space and is engaged in active business of transmitting telecommunication signals to/from its customers and various TV channels, NICNET and Internet Service providers are using the satellites for various purposes including telecommunication, broadcasting etc; that for such purpose the assessee enters into contract with various parties around the world; and that during the FY 2011-12, the assessee leased out the transponders/bandwidth to various customers in India and customers outside India, who are using the transponder for their business in India and they as a part of their business, the assessee provided capacity on its existing satellites in or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) of the tax treaty and are taxable @ 10% of the gross amount. On this premise, learned AO summarized the following amounts to tax: Particulars Total Revenue (Rs.) Attributed Revenue (Rs.) Tax (Rs.) Indian Customers (100%) 75,61,01,260/- 75,61,01,260/- 7,56,10,126/- Global Customers (Attribution @ 90%) 12,36,83,972/- 11,13,15,575/- 1,11,31,557/- Glo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal facts permeating all these years including the Asstt. Year 2012-13, the consistent view taken by the Tribunal bas well as the Hon ble High Court has to be followed and the issue has to be answered in favour of the assessee. 7. Learned DR placed heavy reliance on the orders of the authorities below and reiterated the arguments advanced in the above batch of appeals as could be culled out from para 10 of the said order. In view of the similarity of the facts and the nature of arguments, we do not deem it necessary to reiterate all the contentions of the parties here again. 8. It could be seen from the order dated 26.2.2018 in ITA No.2234/Del/2009 and batch, the contention of the assessee is that the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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