https://www.taxtmi.com/caselaws?id=189149 Receipts earned by a non-resident satellite operator for transponder capacity were examined against the royalty and fees for technical services definitions under the Income-tax Act. The analysis followed prior binding authority on the same business model and concluded that such payments do not constitute royalty, and the statutory definition was not attracted on the facts. Once the receipts were not taxable as royalty or technical fees, the alternative claim under fees for technical services also failed. As a USA tax resident, the assessee could invoke the more beneficial provision under section 90(2), and the treaty position did not change the result. en-us Fri, 04 Mar 2011 00:00:00 +0530 Mon, 21 Aug 2023 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189149 Receipts earned by a non-resident satellite operator for transponder capacity were examined against the royalty and fees for technical services definitions under the Income-tax Act. The analysis followed prior binding authority on the same business model and concluded that such payments do not constitute royalty, and the statutory definition was not attracted on the facts. Once the receipts were not taxable as royalty or technical fees, the alternative claim under fees for technical services also failed. As a USA tax resident, the assessee could invoke the more beneficial provision under section 90(2), and the treaty position did not change the result. Case-Laws Income Tax Fri, 04 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189149