https://www.taxtmi.com/forum/issue?id=2789 Income received by an offshore satellite operator for uploading and retransmitting signals from satellites located outside India is not deemed to accrue in India solely because the satellite footprint covers India; absence of operations or relaying facilities in India means no business connection. Where the operator retains control and provides broadcasting functionality rather than transferring possession, payments characterised as transponder capacity are payments for services, not royalty or use of a process in India. en-us Tue, 15 Feb 2011 13:41:07 +0530 Thu, 23 Jan 2025 15:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2789 Income received by an offshore satellite operator for uploading and retransmitting signals from satellites located outside India is not deemed to accrue in India solely because the satellite footprint covers India; absence of operations or relaying facilities in India means no business connection. Where the operator retains control and provides broadcasting functionality rather than transferring possession, payments characterised as transponder capacity are payments for services, not royalty or use of a process in India. Discussion-Forum Income Tax Tue, 15 Feb 2011 13:41:07 +0530 https://www.taxtmi.com/forum/issue?id=2789