TaxTMI 
TaxTMI 
2025 (8) TMI 958
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....1 ('Act') by the Assistant Commissioner of Income Tax (International Tax), Circle -3(1)(2), New Delhi. Along with this appeal, the assessee has also filed above captioned Stay Application (SA). ITA No.1603/Del/2025 2. The assessee has raised following grounds of appeal: "1. On the facts and in circumstances of the case and in law, the Assistant Commissioner of Income Tax, (International Tax) Circle 3(1)(2), Delhi has erred in conducting the reassessment proceedings and passing the final reassessment order under section 147 r.w.s 144 of the Income Tax Act, 1961 ('the Act') as the requirements of the Section 148A read with Section 148 of the Act have not been met. Accordingly, the final reassessment order and draft asse....
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....or any of the grounds of appeal herein and to submit such statements, documents and papers as may be considered necessary either at or before the appeal hearing." 3. The relevant facts giving rise to this appeal are that the assessee, the National Association for the sport of cricket in Sri Lanka, has granted broadcasting and certain ancillary rights to Lex Sportel Vision Private Limited ('Lex Sportel') for the live telecast of a particular cricket tournament held in Sri Lanka in the month of March 2018. In turn, the assessee has derived income, in the relevant year, in the form of license fees from Lex Sportel. Since the assessee has not offered that license fees as income; therefore, the AO initiated assessment proceedings under sectio....
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....the Act. 4.1 Further, the Ld. Sr. Counsel submitted that the actual sum received by the assessee was only Rs. 28,70,32,330/-. In support of the above submission, he contended that the payment of Rs. 28,70,32,330/- had been considered by the AO of Lex Sportel for TDS purposes. The application under section 154 of the Act was to treat the sum of Rs. 28,70,32,330/- as receipt instead of Rs. 121,86,67,498/- as royalty. 4.2 During the course of reassessment proceeding and the proceedings before the DRP, the appellant assessee submitted that the payment made by the Lex Sportel was not in the nature of royalty. Hence, no addition on this score was warranted to be made in the hands of the assessee. The DRP had given direction to the AO to ver....
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....ithout having valid approval under section 151(ii) of the Act as the said approval under section 148D of the Act was approved by the Commissioner of Income Tax, (International Tax), Delhi- 3, instead of the Principal Chief Commissioner of Income-Tax, International Taxation, the specified authority mentioned under section 151 of the Act as the case of the assessee was reopened. Further, it was argued that the notice under section 148A/148 was issued by the Jurisdictional AO instead of the Faceless AO, which was contrary to the provisions of section 151A of the Act. Reliance was placed on the following decisions: • • Abhinav Jindal HUF v. ITO (2024) 166 taxmann.com 536 (Delhi) • Star Global Multi ....
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....xplanation 6 to Section 9(1)(vi) which reads as under: - "Explanation 6. --For the removal of doubts, it is hereby clarified that the expression "process" includes and shall be deemed to have always included transmission by satellite (including up-linking, amplification, conversion for down-linking of any signal), cable, optic fibre or by any other similar technology, whether or not such process is secret;]" 13. As is evident from a reading of the said Explanation, the clarification which is entered pertains to "transmission by satellite (including up-linking, amplification, conversion for down-linking of any signal), cable, optic fibre or by any other similar technology ". The aforesaid Explanation is thus ....