Calcutta High Court
Director Of Income Tax vs M/S. Atn International Limited on 31 October, 2008
Author: Pinaki Chandra Ghose
Bench: Pinaki Chandra Ghose
G.A. No. 3115 of 2008
ITA No. 734 of 2008
IN THE HIGH COURT AT CALCUTTA
Constitutional Writ/Civil Appellate/Ordinary Original Civil Jurisdiction
ORIGINAL SIDE
DIRECTOR OF INCOME TAX, (INTERNATIONAL T Plaintiff/Petitioner/Applicant
AXATION KOLKATA)
Versus
M/S. ATN INTERNATIONAL LIMITED Defendant/Respondent
BEFORE:
The Hon'ble JUSTICE PINAKI CHANDRA GHOSE The Hon'ble JUSTICE SANKAR PRASAD MITRA Date : 31st October, 2008.
The Court :- We are satisfied with the grounds made in the petition for condonation of delay. Hence delay is condoned. Accordingly, the application for condonation of delay being G.A. No.3115 of 2008 is allowed.
After hearing the learned Counsel for the parties this appeal is admitted and the substantial question of law is referred for adjudication as according to us grounds have been made out in the petition to admit the appeal on the following grounds:
" 1.Whether on the facts and in the circumstances of the case the ld. Income Tax Appellate Tribunal was justified in holding that the payments made by the assessee to the foreign company, Shin Satellite Company of Thailand, are in the nature of the royalty within the meaning of Article 12(3) of the DTTAA between India and Thailand?
"2. Whether on the facts and in the circumstances of the case the ld. Income Tax Appellate Tribunal was justified in holding that the process involved in the transponder for transmission of a Satellite TV Channel is not a secret process and thus outside the scope of Article 12(3) of the DTAA between India and Thailand, despite the presence of "confidentiality Clause" in the agreement between the assessee and the foreign company?
3. Whether on the facts and in the circumstances of the case the ld. Income Tax Appellate Tribunal failed to consider that the 'Satellite Transponder' for the use of which the assessee paid hire charges to the foreign company was also an Industrial, Commercial or scientific equipment and therefore the payments assume the character of royalty under the treaty law?"
Let the Paper Book be filed within 8 weeks from date. Let the matter appear for hearing 12 weeks hence. All parties concerned are to act on a signed copy of the minutes of this order on the usual undertakings.
Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
(PINAKI CHANDRA GHOSE, J.) (SANKAR PRASAD MITRA, J.) dg/