https://www.taxtmi.com/caselaws?id=189147 Receipts from leasing transponder capacity and bandwidth for satellite transmission were held not taxable in India as royalty under Section 9(1)(vi) or as fees for technical services under Section 9(1)(vii) of the Income-tax Act. The Delhi High Court applied the earlier binding ruling that consideration for satellite transponder and telecommunication transmission services does not amount to royalty, and the same reasoning also excluded taxability as technical services on the facts found. The Revenue's appeal therefore failed, and the receipts remained outside Indian tax under both provisions. en-us Fri, 19 Aug 2011 00:00:00 +0530 Mon, 09 Oct 2017 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189147 Receipts from leasing transponder capacity and bandwidth for satellite transmission were held not taxable in India as royalty under Section 9(1)(vi) or as fees for technical services under Section 9(1)(vii) of the Income-tax Act. The Delhi High Court applied the earlier binding ruling that consideration for satellite transponder and telecommunication transmission services does not amount to royalty, and the same reasoning also excluded taxability as technical services on the facts found. The Revenue's appeal therefore failed, and the receipts remained outside Indian tax under both provisions. Case-Laws Income Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189147