9911796707
TMI Blog2023 (1) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... AT has erred in not appreciating that amount received by Intelsat Corporation, USA represented income by the way of royalty as defined in Explanation 2 read with Explanation 5.6 to Section 9(l)(vi) of the Act as well as Article 12(3) of the India-USA DTAA.- HELD THAT:- Admittedly, the questions of law urged in the present appeal are covered by the decision of this Court in assessee s own case[ 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras [ 1992 (4) TMI 183 - SUPREME COURT] the issues raised in the present appeals are covered by the judgment passed by the learned predecessor Division Bench. No substantial question of law arises. - ITA 346/2022 and ITA 347/2022 - - - Dated:- 21-9-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MS. JUST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income Tax Act, 1961 ( the Act ) read with Article 12(3) of the DTAA between India and USA as royalty. She states that the ITAT has erred in not appreciating that amount received by Intelsat Corporation, USA represented income by the way of royalty as defined in Explanation 2 read with Explanation 5.6 to Section 9(l)(vi) of the Act as well as Article 12(3) of the India-USA DTAA. She further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt states that the Revenue has not accepted the aforesaid decisions and has preferred SLPs against the same. 5. Though the appeals in the aforementioned cases are pending adjudication, yet there is no stay of the said judgments till date. 6. Consequently, in view of the judgments of the Supreme Court in Kunhayammed and Others Vs. State of Kerala And Another, (2000) SCC 359 and Shree Chamun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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