Binding precedent defeats reassessment of satellite tax issues, and the appeals were dismissed in favour of the assessee.

The appeals raised no surviving issue for reconsideration because the points urged were already concluded against the appellant by binding precedent, including the Tribunal's decision and earlier rulings in Asia Satellite Telecommunications Co. Ltd. and New Skies Satellite BV. Applying those authorities, the Delhi High Court held that the appellant's arguments could not succeed and dismissed the appeals in favour of the assessee.

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Issues: Whether the appeals raised any surviving issue for reconsideration or were covered against the appellant by binding precedent.

Analysis: The appeals were examined in the light of the Tribunal's decision and the earlier rulings in Asia Satellite Telecommunications Co. Ltd. and New Skies Satellite BV. The Court found that the issues urged stood concluded against the appellant by those decisions.

Conclusion: The appeals were dismissed, the result being against the appellant and in favour of the assessee.

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