https://www.taxtmi.com/caselaws?id=271710 A unilateral amendment to section 9(1)(vi) by the Finance Act, 2012 could not enlarge or alter the meaning of "royalty" in Article 12 of the relevant DTAAs, because treaty terms must be interpreted independently and in good faith unless amended by mutual agreement. Applying the treaty definition, receipts from transponder capacity and data transmission services were held not to constitute royalty, as the assessees did not grant control or use of the satellite or process in the treaty sense. The treaty shield therefore remained available, and the receipts were not taxable as royalty under the DTAAs for the assessment years in question. en-us Mon, 08 Feb 2016 00:00:00 +0530 Mon, 01 Dec 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271710 A unilateral amendment to section 9(1)(vi) by the Finance Act, 2012 could not enlarge or alter the meaning of "royalty" in Article 12 of the relevant DTAAs, because treaty terms must be interpreted independently and in good faith unless amended by mutual agreement. Applying the treaty definition, receipts from transponder capacity and data transmission services were held not to constitute royalty, as the assessees did not grant control or use of the satellite or process in the treaty sense. The treaty shield therefore remained available, and the receipts were not taxable as royalty under the DTAAs for the assessment years in question. Case-Laws Income Tax Mon, 08 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271710