DIRECTOR OF INCOME TAX vs. ASIA SATELLITE TELECOMMUNICATION CO LTD

1 ? $-20 &21 * IN THE IIIGI{ COURT OF' DELHI AT NEW DELIII nA n45D011 & ITA t246t20tl DIRECTOR OF INCOME TAX Through : Ms Anusha Singh ..... Appellant versus ASIA SATELLITE TELECOMMUMCATION CO LTD ..... Respondent Through : Mr S. Ganesh, Sr Advocate with Ms Anuradha Dutt, Mr Anish Kapoor, Ms Ekta Kapil, Mr Pawan Sharma and Ms Anubha Singh CORAM: HON'BLE MR JUSTICE BADAR DTJRREZ AHMED HON'BLE MS JUSTICE VEENA BIRBAL ORDER 20.12.2011 These appeals have been prefened by the revenue against the common judgment and order passed by the Income Tax Appellate Tribunal on 24.05.2011 in ITA Nos.5004-5005/Del/2010 pertaining to the assessment years 2006-2007 and 2007-2008 respectively. The Income Tax Appellate Tribunal has decided in favour of the assessee by following the decision of this Court in the assessee's own case. The Tribunal came to the conclusion that the assessee's activities do not fall within the scope of the provisions of Section 9(1XD of the Income Tax Act, 1961 (hereinafter referred to as 'the said Act') and that, therefore, the receipts of the assessee from its customers were not taxable in India. The revenue is aggrieved by the decision of the Tribunal. However, in view of the clear decision delivered by this Court in the case of the assessee itself in Asia Satellite Telecommunication Companv Limited v. Director of Income Tax : (2011) t ,t 2011:DHC:12034-DB

's I7 332 ITR 340 (Delhi), these appeals merit dismissal. In the said decision of this Court, the question of applicability of Section 9(1Xi) of the said Act had been considered in paragraphs 29 to 34 and this Court came to the conclusion that the said provision was not attracted in the case of the assessee. The said decision of this Court was rendered in respect of the assessee for the assessment year 1997-1998. The facts in respect of the assessment year 1997-1998 and the assessment years 2006-2007 and2007-2008, with which we are concemed in the present appeals, are identical. The Tribunal had also decided in favour of the assessee on the issue of applicability of Section g(lXiva) of the said Act and also g(lXvD of the said Act. All the points sought to be raised in the present appeals stand covered by the decision of this Court in the case of the assessee itself in Asia Satellite Telecommunication Company Limited v. Director of Income Tax (supra) as also by another decision of this Court in the case of the assessee for assessment years 1998- 1999 up to 2005-2006 in ITA Nos. 202812010 and other connected appeals decided on 10.03.2011. As such, these appeals are dismissed. \ W, B'ADAR DIJRREZ AHMED. J l/y8j/1/ ul VEENABIRBAT DECEMBER 20, 2011 SR 2011:DHC:12034-DB