COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. INTELSAT US LLC

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ITA - 455 / 2023HC Delhi17 August 20232 pages
For Petitioner: SANJAY KUMAR
AI SummaryDismissed

What did the High Court hold?

The High Court closed the appeal, following its previous decision in a similar case concerning the same assessee. The parties were informed that they would be bound by the outcome of pending Special Leave Petitions in related matters.

What were the facts?

The revenue appealed against an ITAT order for AY 2019-20 concerning additions made on payments for satellite transponder facilities. The revenue conceded that the issue was covered by a previous High Court decision for AY 2018-19 involving the same assessee.

What were the issues?

Whether the payments received by the assessee for satellite transponder facilities were taxable in India. The appeal was decided based on precedent rather than a fresh determination of the issue.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

ITA 455/2023

Page 1 of 2 $~ 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Decision delivered on: 17.08.2023 + ITA 455/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemlata Rawat and Ms Easha, Advs.

versus

INTELSAT US LLC

..... Respondent Through: Mr S.S. Tomar with Mr Ankit Sahani, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. This appeal concerns Assessment Year (AY) 2019-20. 2. Via this appeal, the appellant/revenue seeks to assail the order dated 31.01.2023 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 3. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of appellant/revenue, fairly informs us that the issue raised in the present appeal is covered by the decision of this Court dated 24.07.2023 rendered in ITA No. 395/2023, titled Commissioner of Income Tax (International Taxation)-2 vs. Intelsat US LLC (Erstwhile Intelsat Corporation). 4. The said decision concerns AY 2018-19. While disposing the appeal, Digitally Signed By:NEELAM SHARMA Signing Date:23.08.2023 10:35:25 Signature Not Verified

ITA 455/2023

Page 2 of 2 we had made the following observations: - “7. Broadly, the appeal concerns the additions made by the assessing officer vis-à-vis payment received for rendering satellite transponder facilities by the respondent/assessee to its customers in India. 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). 9. We are told that the appellant/revenue has preferred Special Leave Petition(s) against the said decisions, which are pending adjudication. 10. Accordingly, the appeal of the appellant/revenue is closed, following the abovementioned decisions rendered by the coordinate benches”.

5.

Accordingly, in this case as well, the appeal is closed. 6. In case, the appellant/revenue were to succeed in their appeals pending in matters of 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), parties will be bound by the decision rendered in said Special Leave Petitions.

RAJIV SHAKDHER JUDGE

GIRISH KATHPALIA, J JUDGE AUGUST 17, 2023/RY

Click here to check corrigendum, if any Digitally Signed By:NEELAM SHARMA Signing Date:23.08.2023 10:35:25 Signature Not Verified

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