Director of Income Tax v. New Skies Satellite BV

Delhi High Court · 08 Feb 2016 · 2016:DHC:1004-DB
S. Ravindra Bhat; R.K. Gauba
ITA 474/2012, 500/2012 & 244/2014
2016:DHC:1004-DB
tax appeal_dismissed Significant

AI Summary

The Delhi High Court dismissed the Director of Income Tax's appeals against satellite companies, holding that tax assessments were unsustainable under the Income Tax Act and applicable treaties.

Full Text
Translation output
ITA 474/2012, 500/2012 & 244/2014 Page 1
HIGH COURT OF DELHI
Reserved on: 30.11.2015 Pronounced on: 08.02.2016
ITA 474/2012
DIRECTOR OF INCOME TAX …….Appellant
VERSUS
NEW SKIES SATELLITE BV ……Respondent
ITA 500/2012
DIRECTOR OF INCOME TAX …….Appellant
VERSUS
SHIN SATELLITE PUBLIC CO. LTD. ……Respondent
ITA 244/2014, C.M. APPL.9724/2014
DIRECTOR OF INCOME TAX-II …….Appellant
VERSUS
SHIN SATELLITE PUBLIC CO. LTD. ……Respondent
Through: Sh. Rohit Madan, Sh. Ruchir Bhatia and
Sh. Akash Vajpai, Advocates, for DIT in ITA 244/2014, ITA 473/2012, ITA 474/2012 & ITA
500/2012 Sh. M.S. Syali, Sr. Advocate with Sh. Mayank
Nagi and Ms. Bhawna Bakshi, Advocates, for respondent in ITA 473/2012 and ITA 474/2012.
Sh. T.V.S. Raghavendra Sreyas and Sh. N. Sai Vinod, Advocates, for respondent in ITA
474/2012.
Sh. F.V. Irani, Sh. Nikhil Nayyar, Sh. Arun. H.
Mehta and Ms. Akansha, Advocates, for respondent in ITA 500/2012.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE R.K. GAUBA MR. JUSTICE S. RAVINDRA BHAT
2016:DHC:1004-DB
ITA 474/2012, 500/2012 & 244/2014 Page 2
The appeals are dismissed without any order as to costs.
For detailed decision, the judgement dated 08.02.2016 in ITA
473/2012 may be referred to.
S. RAVINDRA BHAT (JUDGE)
R.K. GAUBA (JUDGE)
FEBRUARY 08, 2016 2016:DHC:1004-DB
JUDGMENT