HC remanded the matter to CIT(A) with specific directions...

HC remanded the matter to CIT(A) with specific directions regarding withholding tax liability. The key findings include: (1) if Intelsat Corporation has a final determination of non-taxability, no withholding tax liability shall arise; (2) payments made prior to Finance Act 2012 cannot attract retrospective tax liability; (3) for post-2012 payments, CIT(A) must examine agreements to determine if services constitute 'royalty' under domestic law or tax treaty. The HC emphasized the need for detailed factual analysis of service agreements, interpretation of 'secret process', and application of beneficial provisions under Section 90(2). CIT(A) is directed to dispose of appeals by 31 December 2025, conducting a comprehensive review of tax implications across different assessment years.