2021 (12) TMI 1418

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.... "1. That on the facts and in the circumstances of the case and in law, the Learned Assessing Officer ("Ld. AO") has erred in assessing the income of the appellant at INR 1,13,03,29,201/- for the subject year. 1.1. That on the facts and in the circumstances of the case and in law, the Hon'ble Dispute Resolution Panel ("Hon'ble Panel") erred in not directing the Ld. AO to hold that the appellant is not liable to tax in India. 2. That on the facts and in the circumstances of the case and in law, the Hon'ble Panel erred in not directing the Ld. AO to follow the orders issued by the Hon'ble High Court of Delhi in the appellant's own case for A.Y. 2006-07 to A.Y. 2008-09, wherein the Hon'ble Delhi High C....

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.... in law, the Hon'ble Panel and Ld. AO erred in holding that the receipts of appellant from its non resident customers are also chargeable to tax in India as per the provisions of section 9(i)(vi)(c) of the Act and Article 12(7) of the India-USA DTAA. 6.1 That without prejudice to the above, on the facts and circumstances of the case and in law, the Hon'ble Panel and Ld. AO erred in categorizing the receipts of appellant from its non resident customers into three categories without giving a reasonable basis and accordingly, taxing 90 percent, 50 percent and 5 percent of the revenue from such non-resident customers. 7. That without prejudice to the above, the Assessing Officer on facts and circumstances of the case a....

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.... Court of Delhi, again in ITA No. 900/2019, order dated 15.12.2019 had the occasion to consider similar quarrel and held as under: "The present appeal is directed against the order dated 26.03.2019 passed by the Income Tax Appellate Tribunal Delhi Bench (ITAT): 'G', New Delhi in ITA No. 236/Del/2016 in respect of the assessment year 2012-13. The Tribunal has placed reliance on the decisions of this Court in M/s. Asia Satellite Telecommunications Co. Ltd. Vs. DIT (2011) 332 ITR 340 (Del) and Director of International Taxation Vs. New Skies Satellite BV, (2016) 382 ITR 114 Del. Since the issues raised by the Revenue are squarely covered by the aforesaid decisions of this Court, in our view, no question of law arises ....