2023 (7) TMI 1463

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....ith Ms Easha Kadian and Ms Hemlata Rawat, Standing Counsel. For the Respondent : Mr S S Tomar with Mr Ankit Sahani, Advocates. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.37042/2023 [Application moved on behalf of the appellant/revenue seeking condonation of delay of 28 days in filing the appeal] 1. This is an application filed moved on behalf of the appellant/revenu....

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....tanding counsel, who appears on behalf of the appellant/revenue, that the issue raised in the present appeal is covered by the decisions rendered by the coordinate benches in M/s Asia Satellite Telecommunications Co. Ltd. v. DIT (2011) 322 ITR 340 (Del) and Director of International Taxation v. New Skies Satellite BV (2016) 382 ITR 114 (Del). 9. We are told that the appellant/revenue has preferre....