https://www.taxtmi.com/caselaws?id=199015 Treaty-defined royalty remains governed by the treaty wording, and a later domestic-law expansion does not enlarge that meaning unless the treaty is amended. Payments for transponder capacity are analysed as not constituting royalty or fee for technical services where the make-available requirement is not met, and mere use of transponder capacity does not by itself establish a business connection in India. On that basis, such receipts are not taxable in India and no withholding tax obligation arises. The commentary also notes that a claim for interest on refund under section 244A may require fresh examination by the tax authority in line with the earlier order and applicable CBDT circular. en-us Mon, 28 Nov 2016 00:00:00 +0530 Sat, 17 Feb 2018 06:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199015 Treaty-defined royalty remains governed by the treaty wording, and a later domestic-law expansion does not enlarge that meaning unless the treaty is amended. Payments for transponder capacity are analysed as not constituting royalty or fee for technical services where the make-available requirement is not met, and mere use of transponder capacity does not by itself establish a business connection in India. On that basis, such receipts are not taxable in India and no withholding tax obligation arises. The commentary also notes that a claim for interest on refund under section 244A may require fresh examination by the tax authority in line with the earlier order and applicable CBDT circular. Case-Laws Income Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199015