In The Commissioner Of Income Tax - International Taxation-2 v. New Skies Satellite B. V, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Issue: CHAWLA O R D E R23.03.2018 % The question of law urged, i.e. whether the satellite transmission services rendered by the assessee amounted to royalty under Section 9(1) read with Explanations 5 and 6 of the Income Tax Act, 1961 read with the provisions of Indo-Netherlands DTAA is no longer res integ...
Decision: The appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~30
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 362/2018
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-2 ..... Appellant Through: Mr. Ruchir Bhatia, Adv. versus
NEW SKIES SATELLITE B. V. ..... Respondent Through: Mr. Tarun Gulati with Mr. Kishore Kunal & Mr. Prashant Tahiliani, Advs.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R23.03.2018
%
The question of law urged, i.e. whether the satellite transmission services rendered by the assessee amounted to royalty under Section 9(1) read with Explanations 5 and 6 of the Income Tax Act, 1961 read with the provisions of Indo-Netherlands DTAA is no longer res integra. It is covered by this Court for a preceding Assessment Year in DIT v. New Skies Satellite BV 2016 (382) ITR 114.
The appeal is accordingly dismissed.
S. RAVINDRA BHAT, J
MARCH 23, 2018
kks
A. K. CHAWLA, J
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