https://www.taxtmi.com/caselaws?id=273910 Transponder fee payments to a foreign satellite operator were treated as royalty because the amounts were paid for the use of, or right to use, a process under both the Income-tax Act and the India-USA Tax Treaty. The Tribunal followed its earlier co-ordinate bench ruling in the assessee's own case and found no distinguishing facts or contrary authority to depart from that view. On that basis, the payments were held taxable as royalty and subject to withholding under section 195. en-us Wed, 04 Feb 2015 00:00:00 +0530 Fri, 20 Jul 2018 05:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273910 Transponder fee payments to a foreign satellite operator were treated as royalty because the amounts were paid for the use of, or right to use, a process under both the Income-tax Act and the India-USA Tax Treaty. The Tribunal followed its earlier co-ordinate bench ruling in the assessee's own case and found no distinguishing facts or contrary authority to depart from that view. On that basis, the payments were held taxable as royalty and subject to withholding under section 195. Case-Laws Income Tax Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273910