TMI Blog2022 (11) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... sputing the decision of the departmental authorities assessee carried appeals to the Tribunal in preceding assessment years. While deciding identical issue arising in assessee s own case in the immediately preceding assessment year, [ 2022 (5) TMI 1504 - ITAT DELHI] the Tribunal has followed its earlier decision and held that the amount received from Satellite Transmission Services is not taxable in India as royalty. Thus, respectfully following the consistent view of the Tribunal and the Hon ble Jurisdictional High Court in assessee s own case, as discussed above, we hold that the amount received by the assessee from Satellite Transmission Services is not taxable in India as royalty. Grounds are allowed. - ITA No. 918/Del/2021 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee are located in the Geostationary Orbit of the Earth. For provision of Satellite Transmission Services, the assessee entered into an agreement with broadcasting companies having TV Channels and communication companies. Broadcasting/communication companies beam their signals through uplinking facilities to outer space where they are received by a transponder located in the assessee s satellites. The transponders receive the signals and amplify it. Thereafter, the amplified signals are relayed on the footprint area including India to cable operators, who pass them over to end customers. For the assessment year under dispute, the assessee filed its return of income on 04.10.2017 declaring nil income and claiming refund of Rs.8,32,03,76 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case in preceding assessment years beginning from assessment year 2006-07 onwards, they have concluded that the receipts of the assessee from Satellite Transmission Services are in the nature of royalty. However, it is a fact on record that disputing the decision of the departmental authorities assessee carried appeals to the Tribunal in preceding assessment years. While deciding the issue, the Tribunal has consistently expressed the view that the amount received by the assessee is not taxable as royalty in India. In fact, the Tribunal s decision in assessment years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014- 15 and 2015-16 has been upheld by the Hon ble Jurisdictional High Court. The latest order of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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