Satellite transmission receipts and royalty under the India-Netherlands DTAA remained governed by the court's prior ruling.

Receipts from satellite transmission services were considered under the India-Netherlands DTAA in the context of Explanation 5 and Explanation 6 to Section 9(1)(vi). The Delhi HC held that its earlier decision in the assessee's own case on the same issue continued to govern because the Supreme Court had not stayed that ruling. As the prior decision still held the field, the receipts could not be treated differently in the present appeal, and no substantial question of law arose. The appeal was dismissed.

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Issues: Whether receipts from satellite transmission services constituted royalty under the India-Netherlands DTAA in the light of Explanation 5 and Explanation 6 to Section 9(1)(vi) of the Income-tax Act, 1961.

Analysis: The appeal was covered by the Court's earlier decision in the assessee's own case on the same question. That decision had been challenged before the Supreme Court, but no stay of its operation had been granted. In these circumstances, the earlier decision continued to hold the field and governed the present appeal.

Conclusion: The receipts were not to be treated differently in the present appeal, and no substantial question of law arose for consideration. The appeal was dismissed.

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