https://www.taxtmi.com/caselaws?id=418949 Transponder charges paid to non-resident entities for satellite transponder services were not royalty under the relevant India-US, India-UK and India-Malaysia DTAAs. Following the assessee's own case and the jurisdictional High Court, the Tribunal held that use of a transponder facility does not amount to royalty, and that the domestic law definition of "process" in Explanation 6 to section 9(1)(vi) cannot be imported to expand the treaty meaning of royalty. No tax was required to be deducted at source on these payments. en-us Thu, 24 Feb 2022 00:00:00 +0530 Fri, 03 Mar 2023 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418949 Transponder charges paid to non-resident entities for satellite transponder services were not royalty under the relevant India-US, India-UK and India-Malaysia DTAAs. Following the assessee's own case and the jurisdictional High Court, the Tribunal held that use of a transponder facility does not amount to royalty, and that the domestic law definition of "process" in Explanation 6 to section 9(1)(vi) cannot be imported to expand the treaty meaning of royalty. No tax was required to be deducted at source on these payments. Case-Laws Income Tax Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418949