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\$~1 to 7
\* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 52/2012, ITA 53/2012, ITA 54/2012, ITA 58/2012, ITA 59/2012, ITA 60/2012 & ITA 61/2012
DIRECTOR OF INCOME TAX ..... Appellant
Through: Ms.Rashmi Chopra, Advocate for
Mr.Sanjeev Sabharwal, Sr.Standing Cousel.
versus
SHIN SATELLITE PUBLIC CO LTD ..... Respondent Through: None.
CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V.EASWAR
ORDER 31.01.2012
C.M.No.1300/2012 in ITA 52/2012, C.M.No.1301/2012 in ITA 54/2012, C.M.No.1305/2012 in ITA 58/2012, C.M.No.1306/2012 in ITA 59/2012, C.M.No.1307/2012 in ITA 60/2012, C.M.No.1308/2012 in ITA 61/2012
Exemption allowed subject to all just exception.
Applications stand disposed of.
ITA 52/2012, ITA 53/2012, ITA 54/2012, ITA 58/2012, ITA 59/2012, ITA 60/2012 & ITA 61/2012
The present appeal u/s 260A of the Income Tax Act, 1961
2012:DHC:10248-DB
The decision of the Tribunal in the case of Asia SatTelecommunication Co. Ltd.(supra) has been set aside and reversed by the Delhi High Court vide decision dated 31.01.2011 in ITA Nos. 131 and 134/2003. It has been held that the payment received by the assessee cannot be taxed and treated as royalty under explanation to Section 9(1)(vi) of the Act.
- 5. It is not disputed before us and it was not disputed before the Tribunal that the facts of the present case are identical to the factual position in Asia Satellite Telecommunication Co. Ltd.(supra). - 6. In view of the aforesaid decision, the present appeals are dismissed, as we hold that no substantial question of law arises for consideration as the issue has been decided against the Revenue
No costs.
SANJIV KHANNA, J
R.V.EÄSWAR. J
JANUARY 31, 2012 mr