2023 (2) TMI 305

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Sh. Ankit Sahni, Advocate Sh. Yishu Goel, Advocate For the Respondent : Sh. Gangadhar Panda, CIT(DR) ORDER PER SAKTIJIT DEY, JM: Captioned appeal by the assessee challenges the final assessment order dated 24.06.2022 passed under section 143(3) read with section 144C(13) of the Income-tax Act, 1961 (for short 'the Act') pertaining to assessment year 2019-20, in pursuance to the direc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... but even by Hon'ble Jurisdictional High Court. In the latest order passed for the immediately preceding assessment year i.e. assessment year 2018-19, the Tribunal while deciding the appeal in ITA No.876/Del/2022 vide order dated 20.12.2022 has followed the earlier decisions on the issue and held as under: "5. We have carefully considered the orders of the authorities below. We find force....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....from Satellite Transmission Services are in the nature of royalty. However, it is a fact on record that disputing the decision of the departmental authorities' assessee carried appeals to the Tribunal in preceding assessment years. While deciding the issue, the Tribunal has consistently expressed the view that the amount received by the assessee is not taxable as royalty in India. In fact, the Tri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 6 case, as discussed above, we hold that the amount received by the assessee from Satellite Transmission Services is not taxable in India as royalty. Grounds are allowed." 6. Respectfully following the decision of the coordinate Bench read with the decision of the Hon'ble High Court (supra) we hold that the amount received by the assessee from Satellite Transmission Services is not taxa....