Mr. Ruchir Bhatia, Advocate v. New Skies Satellite B.v
High Court
11 Apr 2018 In favour of: Unclear
Forum / Bench
High Court · dhcdb
Parties
Mr. Ruchir Bhatia, Advocate v. New Skies Satellite B.v
Date of order
11 Apr 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Mr. Ruchir Bhatia, Advocate v. New Skies Satellite B.v, the High Court (2018) dismissed the appeal.
Decision: The appeal is dismissed along with the pending application.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~87
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 416/2018 & CM APPL. 13877/2018
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-2 ..... Appellant
Through:
Mr. Ruchir Bhatia, Advocate.
versus
NEW SKIES SATELLITE B.V.
..... Respondent
Through: Mr. Tarun Gulati, Advocate with Mr. Kishore Kunal and Mr. Prashant Tahiliani, Advocates.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 11.04.2018
The appellant challenges the decision of the Income Tax Appellate Tribunal (ITAT) which ruled that Data Transmission Services did not amount to ‘royalty’ in terms of Article 12 of the Indo-Netherlands Double Taxation Avoidance Agreement. This issue was covered by the decision of this Court in ‘Director of Income Tax vs. New Skies Satellite BV’, (2016) 382 ITR 114.
No question of law therefore arises. The appeal is dismissed along with the pending application.
S. RAVINDRA BHAT, J
APRIL 11, 2018 nn
A. K. CHAWLA, J
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
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