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    <title>2016 (12) TMI 1338 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the Appellant, determining that the payments to Intelsat were not subject to tax as royalty or fees for technical services under the applicable DTAA provisions. As a result, the Appellant was not obligated to deduct tax at source on these payments. Additionally, the Tribunal remanded the issue of interest under Section 244A back to the Assessing Officer for reevaluation in light of a specific CBDT Circular. All appeals by the Appellant were considered allowed in this case.</description>
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      <description>The Tribunal ruled in favor of the Appellant, determining that the payments to Intelsat were not subject to tax as royalty or fees for technical services under the applicable DTAA provisions. As a result, the Appellant was not obligated to deduct tax at source on these payments. Additionally, the Tribunal remanded the issue of interest under Section 244A back to the Assessing Officer for reevaluation in light of a specific CBDT Circular. All appeals by the Appellant were considered allowed in this case.</description>
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