आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली

श्री धिकास अिस्थी, न्याधयक सिस्य एिं

श्री ब्रजेश कु मार स िंह, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER&

SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आअसं.

2353 और

2674/धिल्ली/2023(

नि.व . 2020-21 और

2021-22)

ITA Nos. 2353 & 2674/DEL/2023(A.Ys. 2020-21 & 2021-22)

Asia Satellite Telecommunications Company Ltd., 15, DAI Kawai Street, TAI PO Industrial Estate, NT, Hong Kong, 999999 PAN: AADCA-7848-N ...... Appellant अपीलार्थी/

Vs.

बिाम Assistant Commissioner of Income-Tax, International Taxation 1(1)(1), Civic Centre, Minto Road, New Delhi 110002 ..... Respondent प्रनिवादी/

अपीलार्थी द्वारा/ Appellant by: S/Shri Ajay Vohra, Sr. Advocate with Aditya Vohra & Tanmay Dhakras, Advocates प्रधििािीद्वारा Respondent by: Shri M.S Nethrapal, CIT-DR /

Date of hearing : 10/12/2025 सुिवाई की निथर्थ/

Date of pronouncement : 19/12/2025 घोषणा की निथर्थ/

ORDER आदेश/

PER VIKAS AWASTHY, JM:

These two appeals by the assessee for AY 2020-21 and 2021-22 are taken up together as the issue in both appeals germinate from identical set of facts. Hence, these appeals are decided by this common order.

2.