2025 (8) TMI 974

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....ate. For the Respondent: Mr. Percy Pardiwalla, Senior Advocate a/w Aarti Sathe, Aasavari Kadam, Advocates. P. C. 1. The above Appeal has been filed by the Revenue challenging the order passed by the Income Tax Appellate Tribunal (ITAT) dated 14th July 2017. The assessment year in question is A.Y.2000-01. According to the Revenue, the impugned order of the ITAT gives rise to the following ....

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....tion received from 'use' or 'right to use' satellite transponders by the assessee does not constitute 'royalty' under Article 13 of the relevant DTAA as the definition of 'royalty' under the Indian Income Tax Act amended by the Finance Act, 2012 does not impact the definition under the DTAA? 2. As far as question (A) is concerned, we find that this question does not really arise for our conside....

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....aw. 3. As far as question (B) is concerned, we find that the same is squarely covered by the decision of the Delhi High Court in the case of Asia Satellite Telecommunication Co. Ltd. V/S Director of Income Tax [(2011) 9 taxmann.com 168 (Delhi)] and another decision of Delhi High Court in the case of Director of Income-tax V/S New Skies Satellite BV [(2016) 68 taxmann.com 8 (Delhi)]. In fact, bo....

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.... without any success. We, therefore, find that even question (B) as projected by the Revenue does not give rise to any substantial question of law requiring an answer of this Court. 4. As far as question (C) is concerned, we find that the said question is answered and/or covered by a decision of the Hon'ble Supreme Court in the case of Engineering Analysis Centre of Excellence (P) Ltd V/S Commi....