https://www.taxtmi.com/caselaws?id=331169 Taxability of satellite transponder capacity receipts depended on unresolved facts concerning equipment in India, the role of the associated enterprise, operation of Indian earth stations, and services rendered in India. Permanent establishment, business connection and income attribution therefore required fresh examination by the Assessing Officer. Interest liability under section 234B depended on the outcome of the taxability determination and required reconsideration with the reassessment. The applicable tax deduction at source rate also depended on the characterisation of the receipts and final findings on the nature and place of taxation, requiring fresh consideration. en-us Fri, 01 Jul 2016 00:00:00 +0530 Tue, 16 Aug 2016 11:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331169 Taxability of satellite transponder capacity receipts depended on unresolved facts concerning equipment in India, the role of the associated enterprise, operation of Indian earth stations, and services rendered in India. Permanent establishment, business connection and income attribution therefore required fresh examination by the Assessing Officer. Interest liability under section 234B depended on the outcome of the taxability determination and required reconsideration with the reassessment. The applicable tax deduction at source rate also depended on the characterisation of the receipts and final findings on the nature and place of taxation, requiring fresh consideration. Case-Laws Income Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331169