The Commissioner Of Income Tax - International Taxation -2 v. New Skies Satellite B.V.

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 130/2019 & CM APPL.5714/2019 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 ..... Appellant Through:

Mr.Ruchir Bhatia, Sr.Std.Counsel versus NEW SKIES SATELLITE B.V.

..... Respondent Through:

Appearance not given

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN

O R D E R

% 06.02.2019 1.

The issue which the Revenue seeks to adjudicate i.e. satellite transmission services are within the term 'royalty' under the IndiaNetherlands DTAA is covered by the Division Bench ruling in The Commissioner of Income Tax - International Taxation -2 vs. New Skies Satellite B.V. [ITA 416/2018, decided on 11.04.2018]. 2.

No question of law arises. The writ petition is accordingly dismissed. 3.

It appears that an appeal has been entertained by the Supreme Court against the order of the New Skies (supra). The parties to the present litigation i.e. the Revenue and the Assessee [New Skies Satellite B.V.], shall be bound by the decision on the question of law, to be decided finally in that regard.

S. RAVINDRA BHAT, J PRATEEK JALAN, J FEBRUARY 06, 2019/„hkaur‟