https://www.taxtmi.com/caselaws?id=457184 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. en-us Wed, 28 Sep 2022 00:00:00 +0530 Fri, 05 Jun 2026 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457184 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. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457184