2022 (9) TMI 1620 - HC - Income Tax

Accrual of income in India or not - Royalty receipts - receipts of the assessee, earned from providing satellite transmission services - India-Netherlands DTAA - HELD THAT - Admittedly, the question of law urged in the present appeal is covered by the decision of this Court in assessee s own case in Director of Income Tax vs. New Skies Satellite BV 2016 (2) TMI 415 - DELHI HIGH COURT Appellant states that the Revenue has not accepted the aforesaid decision and has preferred a Special Leave Petition against the same being Civil Appeal 2024 (4) TMI 1175 - SC ORDER (LB) Though the judgment of this Court has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in Kunhayammed and Others vs. State of Kerala and Another, 2000 (7) TMI 67 - SUPREME COURT (LB) and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras 1992 (4) TMI 183 - SUPREME COURT the present appeal is covered by the judgment passed by the learned predecessor Division Bench in New Skies Satellite BV (supra). No substantial question of law arises for consideration in the present appeal and the same is dismissed.

Summary

The Delhi High Court dismissed the income tax appeal challenging the ITAT order regarding royalty under India-Netherlands DTAA. The issue was covered by a previous court decision, and no substantial question of law arose. The order is subject to the final decision of the Supreme Court in a related Civil Appeal.