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

$~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 A. K. CHAWLA, J MARCH 19, 2018/ajk