Director Of Income Tax v. Asia [Satellite Telecommumcation ][Co ][Ltd

$-20 &21* IN THE IIIGI{ COURT OF' DELHI AT NEW DELIII nA n45D011 & ITA t246t20tl DIRECTOR OF INCOME TAX..... AppellantThrough : Ms Anusha Singh versus ASIA [SATELLITE TELECOMMUMCATION ] [..... Respondent]Through : Mr S. Ganesh, Sr Advocate withMs Anuradha Dutt, Mr Anish Kapoor,Ms Ekta Kapil, Mr Pawan Sharma andMs Anubha Singh ?CORAM:HON'BLE MR JUSTICE BADAR DTJRREZ AHMEDHON'BLE MS JUSTICE VEENA BIRBAL ORDER t 20.12.2011 These appeals have been prefened by the revenue against the commonjudgment and order passed by the Income Tax Appellate Tribunal on 24.05.2011 inITA Nos.5004-5005/Del/2010 pertaining to the assessment years 2006-2007 and2007-2008 respectively. The Income Tax Appellate Tribunal has decided in favour ofthe assessee by following the decision of this Court in the assessee's own case. TheTribunal came to the conclusion that the assessee's activities do not fall within thescope of the provisions of Section 9(1XD of the Income Tax Act, 1961 (hereinafterreferred to as 'the said Act') and that, therefore, the receipts of the assessee from itscustomers were not taxable in India. ,t The revenue is aggrieved by the decision of the Tribunal. However, in view ofthe clear decision delivered by this Court in the case of the assessee itself in AsiaSatellite Telecommunication Companv Limited v. Director of Income Tax : (2011) 's \ 332 ITR 340 (Delhi), these appeals merit dismissal. In the said decision of this Court,the question of applicability of Section 9(1Xi) of the said Act had been considered inparagraphs 29 to 34 and this Court came to the conclusion that the said provision wasnot attracted in the case of the assessee. The said decision of this Court was renderedin respect of the assessee for the assessment year 1997-1998. The facts in respect ofthe assessment year 1997-1998 and the assessment years 2006-2007 and2007-2008,with which we are concemed in the present appeals, are identical. The Tribunal hadalso decided in favour of the assessee on the issue of applicability of Section g(lXiva)of the said Act and also [g(lXvD ]of the said Act. All the points sought to be raised in the present appeals stand covered by thedecision of this Court in the case of the assessee itself in Asia SatelliteTelecommunication Company Limited v. Director of Income Tax (supra) as also byanother decision of this Court in the case of the assessee for assessment years 1998-1999 up to 2005-2006 in ITA Nos. 202812010 and other connected appeals decided on10.03.2011. As such, these appeals are dismissed. W,B'ADAR B'ADAR DIJRREZ AHMED. J l/y8j/1/ ulVEENABIRBAT DECEMBER 20, 2011SR