https://www.taxtmi.com/caselaws?id=208998 The Tribunal ruled that service charges received by the assessee for broadcasting through transponders are not taxable as royalty in India, following the Delhi High Court's decision in a similar case. The Tribunal set aside the tax authorities' orders and allowed the assessee's appeals, citing the High Court's precedent. The payments were deemed not to constitute royalty under the Income-tax Act and the Double Taxation Avoidance Agreement between India and Thailand. en-us Fri, 11 Mar 2011 00:00:00 +0530 Sat, 03 Aug 2013 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208998 The Tribunal ruled that service charges received by the assessee for broadcasting through transponders are not taxable as royalty in India, following the Delhi High Court's decision in a similar case. The Tribunal set aside the tax authorities' orders and allowed the assessee's appeals, citing the High Court's precedent. The payments were deemed not to constitute royalty under the Income-tax Act and the Double Taxation Avoidance Agreement between India and Thailand. Case-Laws Income Tax Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208998