https://www.taxtmi.com/caselaws?id=359775 Receipts from transponder services were treated as outside the treaty definition of royalty because Article 12 of the India-Thailand DTAA controlled the characterization, and retrospective amendments to section 9(1)(vi) could not expand that treaty meaning. Payments for transponder capacity were not consideration for the use of, or right to use, equipment or a secret process in the treaty sense, so the receipts were not taxable as royalty. Once that core taxability issue failed, the reassessment ground based on a higher tax rate no longer had independent relevance and became infructuous. en-us Thu, 26 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 08:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359775 Receipts from transponder services were treated as outside the treaty definition of royalty because Article 12 of the India-Thailand DTAA controlled the characterization, and retrospective amendments to section 9(1)(vi) could not expand that treaty meaning. Payments for transponder capacity were not consideration for the use of, or right to use, equipment or a secret process in the treaty sense, so the receipts were not taxable as royalty. Once that core taxability issue failed, the reassessment ground based on a higher tax rate no longer had independent relevance and became infructuous. Case-Laws Income Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359775