https://www.taxtmi.com/caselaws?id=434406 Receipts from digital broadcasting services through transponders were treated as not taxable as royalty under the relevant treaty, because the Finance Act, 2012 did not alter Article 12 of an unamended Double Taxation Avoidance Agreement for earlier years. The analysis followed the Delhi High Court view in New Skies Satellite: customers obtained only access to bandwidth in the transponder, while control over the satellite and transponder remained with the service provider. On that basis, the receipts did not amount to royalty under the treaty, and domestic amendment could not expand the treaty meaning. en-us Tue, 21 Feb 2023 00:00:00 +0530 Thu, 23 Feb 2023 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434406 Receipts from digital broadcasting services through transponders were treated as not taxable as royalty under the relevant treaty, because the Finance Act, 2012 did not alter Article 12 of an unamended Double Taxation Avoidance Agreement for earlier years. The analysis followed the Delhi High Court view in New Skies Satellite: customers obtained only access to bandwidth in the transponder, while control over the satellite and transponder remained with the service provider. On that basis, the receipts did not amount to royalty under the treaty, and domestic amendment could not expand the treaty meaning. Case-Laws Income Tax Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434406