2015 (2) TMI 1282

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....RI N. K. BILLAIYA, (AM) AND AMIT SHUKLA, (JM)  For the Assessee -Shri F V Irani For the Revenue -Shri Vivek Parampuria ORDER PER: BENCH These two appeals by the assessee are preferred against the very same order of the ld. CIT(A)-11, Mumbai dated 31.1.2012 pertaining to the assessment years 2011-12 and 2012-13. As both the years have common grievance, these appeals were heard t....

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....earned CIT(A) has erred in holding that the transponder fees payable by the Appellant to Intelsat Corporation, USA are in the nature of royalty taxable under Section 9(1)(vi) of the Act. 3. On the facts, and in the circumstances of the case and in law, the learned CIT(A) has erred in holding that the transponder fees payable by the Appellant to Intelsat Corporation, USA are also in the na....

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....t the Tribunal in assessee's own case in earlier years in ITA NOs.1584, 1585/Mum/2010 and 1091?Mum/2011 (AYs-2009-10- and 2010-2011) order dated 28.3.2014 has decided one of the issues against the assessee. The ld. DR fairly conceded to this. 4. We have carefully perused the order of the Tribunal (supra). We find that in the referred order, the Tribunal had considered the following gri....

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....he order passed by the learned ADIT under section 195 of the Act be quashed." And after considering the facts and the submissions, the Tribunal at para 15 of the order held that "the payments made for use/ right to use of process falls in the ambit of expression royalty as per DTAA as well as provisions of Income Tax Act." As no distinguishing facts/decision has been brought on record by ....