THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. THAICOM PUBLIC CO. LTD

$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 411/2018 & CM APPLN 13702-13703/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

..... Appellant

Through Mr.Ruchir Bhatia, Advocate.

versus

THAICOM PUBLIC CO. LTD

..... Respondent

Through Nemo.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

10.04.2018

The appellant challenges the decision of the Tribunal which ruled that Data Transmission Services did not amount to royalty in terms of Article 12 of the Indo-Thai Double Taxation Avoidance Agreement. This issue was covered by the decision of this Court in Director of Income Tax Vs. New Skies Satellite BV (2016) 382 ITR 114. No question of law therefore arises. The appeal is dismissed.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J APRIL 10, 2018 ndn