2023 (7) TMI 1463

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....ay Kumar, Senior Standing Counsel with Ms Easha Kadian and Ms Hemlata Rawat, Standing Counsel. For the Respondent : Mr S S Tomar with Mr Ankit Sahani, Advocates. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.37042/2023 [Application moved on behalf of the appellant/revenue seeking condonation of delay of 28 days in filing the appeal] 1. This is an application filed....

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.... 8. We are told by Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, that the issue raised in the present appeal is covered by the decisions rendered by the coordinate benches in M/s Asia Satellite Telecommunications Co. Ltd. v. DIT (2011) 322 ITR 340 (Del) and Director of International Taxation v. New Skies Satellite BV (2016) 382 ITR 114 (Del). ....