https://www.taxtmi.com/caselaws?id=387426 Transponder charges and satellite uplinking payments to non-residents were analysed under the Indo-US DTAA and section 9(1)(vi) of the Income-tax Act. The Tribunal followed the jurisdictional High Court view that the Finance Act, 2012 expansion of the domestic royalty definition does not alter treaty meaning unless the treaty is amended. It also held that transponder capacity or satellite transmission facilities do not amount to use of industrial, commercial or scientific equipment under the treaty. As the payments were not royalty in the treaty context, no withholding obligation arose and the section 40(a)(i) disallowance was deleted. 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 Transponder charges and satellite uplinking payments to non-residents were analysed under the Indo-US DTAA and section 9(1)(vi) of the Income-tax Act. The Tribunal followed the jurisdictional High Court view that the Finance Act, 2012 expansion of the domestic royalty definition does not alter treaty meaning unless the treaty is amended. It also held that transponder capacity or satellite transmission facilities do not amount to use of industrial, commercial or scientific equipment under the treaty. As the payments were not royalty in the treaty context, no withholding obligation arose and the section 40(a)(i) disallowance was deleted. Case-Laws Income Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387426