2015 (5) TMI 1272

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....ing no PE in India) for down linking of television signal into India and international foot print through satellite. 2. We have heard and considered the arguments advanced by the parties in view of orders of the authorities below, material available on record and the decisions relied upon. 3. The relevant facts are that the assessee is a broadcaster of news channels which "AAJ TAK", Headlines Today, "Tej" and "Delhi AAJ TAK". For telecasting the said channels down linking of television signals into India and international foot prints through the satellite is necessary. The Assessing Officer did not allow assessee for nil deduction of tax deducted at source or payment made to PANAMSAT, a non-resident broadcaster having no PE in India, ....

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....e Hon'ble Delhi High Court and the Hon'ble Delhi High Court vide order dated 12.11.2013 while answering the question of law in favour of the Revenue, remitted the matter back to the Tribunal to decide the other contention raised by the assessee as to whether the payments made, nevertheless remain untaxable in view of the provisions of the DTAA. Thus, it is second round of the proceedings before the ITAT. 4. The Learned AR referred para No. 7 of the order of the Hon'ble High Court. The Senior DR also placed reliance on the order of the Hon'ble High Court. 5. After considering the above submissions, we find that the Hon'ble High Court while deciding the issue raised before it as to "whether the ITAT in the impugned o....