https://www.taxtmi.com/caselaws?id=245583 The court upheld the tax assessing officer's decision that payments made by a telecom service provider to Non-resident Telecom Operators (NTOs) and Belgacom were taxable in India as 'Royalty' and 'Fees for Technical Services.' The court affirmed the jurisdiction of the tax assessing officer under Sections 201(1) and 201(1A) of the Income Tax Act. Additionally, the court upheld the validity of retrospective amendments to Section 9(1)(vi) by the Finance Act, 2012, clarifying the definition of 'Royalty.' The court also confirmed the Income Tax Appellate Tribunal's partial stay order on the assessment, requiring the petitioner to deposit 50% of the tax liability. en-us Thu, 20 Mar 2014 00:00:00 +0530 Wed, 02 Apr 2014 19:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245583 The court upheld the tax assessing officer's decision that payments made by a telecom service provider to Non-resident Telecom Operators (NTOs) and Belgacom were taxable in India as 'Royalty' and 'Fees for Technical Services.' The court affirmed the jurisdiction of the tax assessing officer under Sections 201(1) and 201(1A) of the Income Tax Act. Additionally, the court upheld the validity of retrospective amendments to Section 9(1)(vi) by the Finance Act, 2012, clarifying the definition of 'Royalty.' The court also confirmed the Income Tax Appellate Tribunal's partial stay order on the assessment, requiring the petitioner to deposit 50% of the tax liability. Case-Laws Income Tax Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245583