2022 (5) TMI 1504

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....Grounds of appeal raised by the assessee are as under:- 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 123,08,08,095/- 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 AY 2006-07 to AY 2008-09, wherein the Ho....

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.... 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 nonresident customers into three categories without giving a reasonable and basis and accordingly, taxing percent, 50 percent and 5 percent of the revenue from such non-resident customers. 7. That the Ld. AO erred in initiating penalty proceedings under section 271(i)(c) of the Act The above grounds are without prejudice to each oth....

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....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 for our consideration. Dismissed." 9. Similar view was taken in Assessment Year 2013-14 by this Tribunal in ITA No. 5534/DEL/2016 wherein the Tribunal has placed strong reliance on the decision....