https://www.taxtmi.com/caselaws?id=306177 Payments for use of equipment and related facilities were analysed under Article 12(3) of the Indo-US DTAA and Section 9(1)(vi), with the court treating both as covering the same composite subject matter. Relying on Asia Satellite Telecommunications and New Skies Satellite, it held that the prior interpretation of those provisions continued to govern unless the treaty terms were amended by the contracting states, and that a retrospective domestic amendment did not by itself displace that interpretation. On the assessee's own prior order, no substantial question of law survived, and the payments were not treated as royalty. en-us Wed, 10 Apr 2019 00:00:00 +0530 Sun, 15 Jan 2023 14:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306177 Payments for use of equipment and related facilities were analysed under Article 12(3) of the Indo-US DTAA and Section 9(1)(vi), with the court treating both as covering the same composite subject matter. Relying on Asia Satellite Telecommunications and New Skies Satellite, it held that the prior interpretation of those provisions continued to govern unless the treaty terms were amended by the contracting states, and that a retrospective domestic amendment did not by itself displace that interpretation. On the assessee's own prior order, no substantial question of law survived, and the payments were not treated as royalty. Case-Laws Income Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306177