https://www.taxtmi.com/caselaws?id=378982 The Tribunal ruled in favor of the assessee, holding that the income from leasing transponders for telecommunication purposes cannot be taxed as royalty in India under Section 9(1)(vi)(c) of the DTAA. The decision aligned with previous High Court rulings and emphasized the significance of precedent and the non-retrospective applicability of amendments to international treaties. As a result, the appeal of the assessee was allowed, and the income was not deemed taxable as royalty in India. en-us Tue, 26 Mar 2019 00:00:00 +0530 Wed, 24 Apr 2019 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378982 The Tribunal ruled in favor of the assessee, holding that the income from leasing transponders for telecommunication purposes cannot be taxed as royalty in India under Section 9(1)(vi)(c) of the DTAA. The decision aligned with previous High Court rulings and emphasized the significance of precedent and the non-retrospective applicability of amendments to international treaties. As a result, the appeal of the assessee was allowed, and the income was not deemed taxable as royalty in India. Case-Laws Income Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378982