TMI Blog2021 (10) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 (9) TMI 1081 - DELHI HIGH COURT] Similar view was taken in Assessment Year 2013-14 by this Tribunal [ 2019 (6) TMI 1689 - ITAT DELHI] wherein the Tribunal has placed strong reliance on the decision of the Hon'ble High Court of Delhi in the case of Asia Satellite Telecommunications Co. Ltd [ 2011 (1) TMI 47 - DELHI HIGH COURT] and New Sky Satellite [ 2016 (2) TMI 415 - DELHI HIGH COURT] and since the order of the Tribunal was based on these decisions of the Hon'ble Jurisdictional High Court of Delhi, the Hon'ble High Court dismissed the appeal of the Revenue holding that no question of law arises. - ITA No. 3199/DEL/2018 - - - Dated:- 11-10-2021 - SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the ambit of Explanation 2 to section 9(i)(vi) of the Income-tax Act, 1961 ( the Act ) and Article 12(3) of the India-USA Double Taxation Avoidance Agreement ( DTAA ). 4. That without prejudice to the above, on facts and circumstances of the case and in law, the Hon ble Panel and the Ld. AO erred in not appreciating that appellant being a resident of USA is covered by the beneficial provisions of DTAA between India and USA and accordingly, could not be taxed under the provisions of the Act. 5. That without prejudice to the above, on facts and circumstances of the case and in law, the Hon ble Panel and the Ld. AO erred inferring that the expanded definition of Royalties contained in section g(i)(vi) of the Act as retrosp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxation Avoidance Agreement between India and USA. The appellant is the owner and operator of global network telecommunication satellites located in outer space and is engaged in active business of transmitting telecommunication signals to/from its customers. Various TV channels, NICNET and internet service providers are using the satellites for various purposes including telecommunication, broadcasting etc. 4. During the course of scrutiny assessment proceedings, the Assessing Officer dismissed the contention of the assessee that it is not taxable in India. 5. The assessee has placed strong reliance on its past assessment history, but the same was not accepted by the Assessing Officer on the basis that the department has filed SLP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions Co. Ltd. Vs. DIT (2011) 332 ITR 340 (Del) and Director of International Taxation Vs. New Skies Satellite BV, (2016) 382 ITR 114 Del. Since the issues raised by the Revenue are squarely covered by the aforesaid decisions of this Court, in our view, no question of law arises for our consideration. Dismissed. 9. Similar view was taken in Assessment Year 2013-14 by this Tribunal in ITA No. 5534/DEL/2016 wherein the Tribunal has placed strong reliance on the decision of the Hon'ble High Court of Delhi in the case of Asia Satellite Telecommunications Co. Ltd 332 ITR 340 and New Sky Satellite 382 ITR 114 and since the order of the Tribunal was based on these decisions of the Hon'ble Jurisdictional High Court of Delhi, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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