The Commissioner Of Income Tax - International Taxation -2 v. Inmarsat Solutions Bv

$~15, 16 & 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 310/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 ..... Appellant Through:

Mr. Ruchir Bhatia, SSC along with Mr. Anant Mann, Mr.

Pratyaksh Gupta, JSCs and Mr.

Vikram Chand, Adv.

versus INMARSAT SOLUTIONS BV ..... Respondent Through:

None.

+ ITA 311/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 ..... Appellant Through:

Mr. Ruchir Bhatia, SSC along with Mr. Anant Mann, Mr.

Pratyaksh Gupta, JSCs and Mr.

Vikram Chand, Adv.

versus INMARSAT SOLUTIONS BV ..... Respondent Through:

None.

+ ITA 313/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 ..... Appellant Through:

Mr. Ruchir Bhatia, SSC along with Mr. Anant Mann, Mr.

Pratyaksh Gupta, JSCs and Mr.

Vikram Chand, Adv.

versus INMARSAT SOLUTIONS BV ..... Respondent Through:

None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/06/2024 at 10:49:38

% 31.05.2024

O R D E R

CM APPL. 34510/2024 (Exemption) in ITA 311/2024 Allowed, subject to all just exceptions.

Application is disposed of.

CM APPL. 34491/2024 (35 Days Delay in Refiling) in ITA 310/2024 CM APPL. 34511/2024 (35 Days Delay in Refiling) in ITA 311/2024 CM APPL. 34769/2024 (35 Days Delay in Refiling) in ITA 313/2024 Bearing in the mind the disclosures made, the delay of 35 days' in re-filing the appeals is condoned.

Applications shall stand disposed of.

ITA 310/2024, ITA 311/2024 & ITA 313/2024 Having heard learned counsel for the appellant and on going through the judgment rendered by the Income Tax Appellate Tribunal ['Tribunal'], we find that the issues raised here stand concluded against the appellant in light of the decision rendered in Asia Satellite Telecommunications Co. Ltd. vs. DIT [2011 SCC OnLine Del 507] as well as DIT vs. New Skies Satellite BV [2016 SCC OnLine Del 796].

Consequently, and in view of the aforesaid, the appeals shall stand dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

MAY 31, 2024/RW The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/06/2024 at 10:49:38