https://www.taxtmi.com/caselaws?id=423079 The Income Tax Appellate Tribunal (ITAT) ruled that payments made by the assessee for transponder services to non-resident companies did not constitute royalty under Section 9(1)(vi) of the Income Tax Act or relevant Double Taxation Avoidance Agreements (DTAAs). The ITAT upheld the Commissioner of Income Tax (Appeals) decision, following precedents from the Bombay High Court and Delhi High Court, which held that such payments were not taxable as royalty in India. Consequently, the ITAT dismissed the revenue's appeals, affirming that withholding tax was not required on the transponder service payments. en-us Tue, 17 May 2022 00:00:00 +0530 Fri, 27 May 2022 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423079 The Income Tax Appellate Tribunal (ITAT) ruled that payments made by the assessee for transponder services to non-resident companies did not constitute royalty under Section 9(1)(vi) of the Income Tax Act or relevant Double Taxation Avoidance Agreements (DTAAs). The ITAT upheld the Commissioner of Income Tax (Appeals) decision, following precedents from the Bombay High Court and Delhi High Court, which held that such payments were not taxable as royalty in India. Consequently, the ITAT dismissed the revenue's appeals, affirming that withholding tax was not required on the transponder service payments. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423079