https://www.taxtmi.com/caselaws?id=372552 Receipts from satellite telecommunication services were analysed under the Act and the India-UK treaty and treated as business profits rather than royalty, because the treaty meaning of royalty could not be enlarged by domestic-law amendments and the services were rendered from outside India. The liaison office and Space Segment Monitoring System were not accepted as creating a permanent establishment in India, as the liaison office was limited to approved liaison functions and no sufficient business activity was proved. Credit for tax deducted at source was not finally adjudicated and was remanded for verification and allowance in accordance with law. en-us Wed, 12 Dec 2018 00:00:00 +0530 Tue, 25 Dec 2018 08:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372552 Receipts from satellite telecommunication services were analysed under the Act and the India-UK treaty and treated as business profits rather than royalty, because the treaty meaning of royalty could not be enlarged by domestic-law amendments and the services were rendered from outside India. The liaison office and Space Segment Monitoring System were not accepted as creating a permanent establishment in India, as the liaison office was limited to approved liaison functions and no sufficient business activity was proved. Credit for tax deducted at source was not finally adjudicated and was remanded for verification and allowance in accordance with law. Case-Laws Income Tax Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372552