https://www.taxtmi.com/caselaws?id=63306 Consideration for satellite transponder capacity was held not taxable as royalty because it was paid for a transmission service, not for the use of a secret process or protected property; the technology was in the public domain and no such right was transferred. The same receipt was also held outside fees for included services because the service did not make available technical knowledge, skill, know-how or processes to the recipient, and mere use of a sophisticated facility was insufficient. Interest under section 234B was not leviable because the receipts were subject to tax deduction at source, leaving no advance tax liability on those amounts. en-us Fri, 11 Aug 2006 00:00:00 +0530 Tue, 27 Feb 2024 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63306 Consideration for satellite transponder capacity was held not taxable as royalty because it was paid for a transmission service, not for the use of a secret process or protected property; the technology was in the public domain and no such right was transferred. The same receipt was also held outside fees for included services because the service did not make available technical knowledge, skill, know-how or processes to the recipient, and mere use of a sophisticated facility was insufficient. Interest under section 234B was not leviable because the receipts were subject to tax deduction at source, leaving no advance tax liability on those amounts. Case-Laws Income Tax Fri, 11 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63306