2023 (2) TMI 364

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....n law, the learned Assessing Officer ('Ld. AO') has erred in assessing the income of the Appellant at Rs 1,12,88,65,689 as against the returned income of Rs 60,73,430. 1.1 That on the facts and in the circumstances of the case and in law, the Hon'ble Dispute Resolution Panel ('Hon'ble DRP') erred in not directing the Ld. AO to delete the addition amounting to Rs 1,12,88,65,689 as the receipts from satellite transmission services are not taxable in India. 2. That on the facts and in the circumstances of the case and in law, the Hon'ble Dispute Resolution Panel erred in not directing the Ld. AO to follow the decisions of the Hon'ble jurisdictional High Court of Delhi in Appellant's own cas....

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....;ble DRP and the Ld. AO erred in not appreciating that Appellant being a resident of USA is covered by the beneficial provisions of India-USA DTAA and accordingly, should not be taxed under the provisions of the Act. 6. That without prejudice to above, on the facts and in the circumstances of the case and in law, the Hon'ble DRP and the Ld. AO erred in concluding that the expanded definition of 'Royalties' contained in Section 9(l)(vi) of the Act as retrospectively amended by Finance Act, 2012, is applicable on the definition of 'Royalties' as provided under Article 12(3) of India-USA DTAA, whereas it is settled law that amendment in the Act cannot automatically apply to DTAA unless the provision of the DTAA are....

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....ead as under :- "5. We have considered rival submissions and perused materials on record. A reading of the impugned assessment order and the directions of learned DRP would clearly reveal that by relying upon the approach adopted by them in assessee's case in preceding assessment years beginning from assessment year 2006-07 onwards, they have concluded that the receipts of the assessee 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 n....