https://www.taxtmi.com/highlights?id=67685 Royalty receipt - receipt from uplinking services - The customers are not granted the use of or the right to use any process by the assessee during the course of providing various satellite-based telecommunication services which means that the customers are merely availing a service from the assessee and are not bearing any risk with respect to exploitation of the assessee’s equipment involved in the provision of such service. - the amount received by the assessee from its customers in India as consideration for the provision of a service cannot be characterized as royalty for the use or right to use of a process. - AT en-us Fri, 13 Jan 2023 07:00:56 +0530 Fri, 13 Jan 2023 07:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67685 Royalty receipt - receipt from uplinking services - The customers are not granted the use of or the right to use any process by the assessee during the course of providing various satellite-based telecommunication services which means that the customers are merely availing a service from the assessee and are not bearing any risk with respect to exploitation of the assessee’s equipment involved in the provision of such service. - the amount received by the assessee from its customers in India as consideration for the provision of a service cannot be characterized as royalty for the use or right to use of a process. - AT Highlights Income Tax Fri, 13 Jan 2023 07:00:56 +0530 https://www.taxtmi.com/highlights?id=67685