https://www.taxtmi.com/caselaws?id=205727 The Income-tax Appellate Tribunal (ITAT) ruled that the service charges received by the appellant for broadcasting programs through satellites were not taxable as royalty in India. The ITAT disagreed with the Assessing Officer and Commissioner of Income Tax (Appeals), holding that the appellant's income did not fall under the definition of 'royalty' as per section 9(1)(vi) of the Income-tax Act. The ITAT decision was based on the interpretation provided by the Delhi High Court in a similar case, leading to the deletion of additions made by the AO and allowing all appeals filed by the assessee. en-us Fri, 11 Mar 2011 00:00:00 +0530 Mon, 19 Sep 2011 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205727 The Income-tax Appellate Tribunal (ITAT) ruled that the service charges received by the appellant for broadcasting programs through satellites were not taxable as royalty in India. The ITAT disagreed with the Assessing Officer and Commissioner of Income Tax (Appeals), holding that the appellant's income did not fall under the definition of 'royalty' as per section 9(1)(vi) of the Income-tax Act. The ITAT decision was based on the interpretation provided by the Delhi High Court in a similar case, leading to the deletion of additions made by the AO and allowing all appeals filed by the assessee. Case-Laws Income Tax Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205727