https://www.taxtmi.com/caselaws?id=306209 Satellite transmission receipts of a US tax resident were held not taxable in India as royalty under the Income-tax Act or the India-USA DTAA, because binding jurisdictional High Court rulings in the assessee's own and similar cases had already settled the issue. The Tribunal accepted that the Assessing Officer's and DRP's contrary view could not stand against the settled legal position and treated the treaty position as available to the assessee. The addition was deleted. en-us Mon, 11 Oct 2021 00:00:00 +0530 Tue, 17 Jan 2023 06:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306209 Satellite transmission receipts of a US tax resident were held not taxable in India as royalty under the Income-tax Act or the India-USA DTAA, because binding jurisdictional High Court rulings in the assessee's own and similar cases had already settled the issue. The Tribunal accepted that the Assessing Officer's and DRP's contrary view could not stand against the settled legal position and treated the treaty position as available to the assessee. The addition was deleted. Case-Laws Income Tax Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306209