https://www.taxtmi.com/caselaws?id=273912 The Tribunal dismissed the appeal filed by the assessee regarding the taxability of transponder fees paid to MEASAT Satellite Systems Snd. Bhd, Malaysia for the assessment year 2013-14. The Tribunal held that the transponder fees constituted royalty under both the Income Tax Act and the India-Malaysia Tax Treaty, based on the use of transponders for telecasting/broadcasting falling within the definition of "royalty." The decision favored the Revenue, concluding that the transponder fees were indeed in the nature of royalty, leading to the dismissal of the appeal on 08.07.2015. en-us Wed, 08 Jul 2015 00:00:00 +0530 Fri, 20 Jul 2018 05:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273912 The Tribunal dismissed the appeal filed by the assessee regarding the taxability of transponder fees paid to MEASAT Satellite Systems Snd. Bhd, Malaysia for the assessment year 2013-14. The Tribunal held that the transponder fees constituted royalty under both the Income Tax Act and the India-Malaysia Tax Treaty, based on the use of transponders for telecasting/broadcasting falling within the definition of "royalty." The decision favored the Revenue, concluding that the transponder fees were indeed in the nature of royalty, leading to the dismissal of the appeal on 08.07.2015. Case-Laws Income Tax Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273912