https://www.taxtmi.com/caselaws?id=387426 The ITAT concluded that payments for transponder charges made by the assessee did not constitute royalty under the Indo-US DTAA, and therefore, the assessee was not required to deduct TDS. The appeal by the revenue against the CIT(A) order was dismissed based on precedents from the Hon'ble Delhi High Court and ITAT, Mumbai. The judgment was pronounced on 14/10/2019. en-us Mon, 14 Oct 2019 00:00:00 +0530 Wed, 23 Oct 2019 08:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387426 The ITAT concluded that payments for transponder charges made by the assessee did not constitute royalty under the Indo-US DTAA, and therefore, the assessee was not required to deduct TDS. The appeal by the revenue against the CIT(A) order was dismissed based on precedents from the Hon'ble Delhi High Court and ITAT, Mumbai. The judgment was pronounced on 14/10/2019. Case-Laws Income Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387426