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 R% 19.03.2018 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 along with the pending application.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~55
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 315/2018, C.M. APPL.10605/2018
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-2 ..... Appellant
Through : Sh. Ruchir Bhatia, Sr. Standing Counsel.
versus
NEW SKIES SATELLITE B.V.
..... Respondent
Through : Sh. Tarun Gulati, Sh. Prashant Tahiliani, Sh. Abhishek Boob and Sh. Pranav Bansal, Advocates.
CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA
O R D E R% 19.03.2018
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 along with the pending application.
S. RAVINDRA BHAT, J
MARCH 19, 2018/ajk
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.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue