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

$~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 R

% 23.03.2018 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 A. K. CHAWLA, J MARCH 23, 2018 kks