The Commissioner Of Income Tax - International Taxation -3 v. Thaicom Public Company Ltd
High Court
11 Apr 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax - International Taxation -3 v. Thaicom Public Company Ltd
Date of order
11 Apr 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax - International Taxation -3 v. Thaicom Public Company Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
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.
$~100
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 429/2018 & CM APPL. 13887/2018
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant
Through: Mr. Ruchir Bhatia, Advocate.
versus
THAICOM PUBLIC COMPANY LTD.
..... 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-Thai 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
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