https://www.taxtmi.com/caselaws?id=461703 ITAT Delhi ruled in favor of a Netherlands-incorporated non-resident corporate entity regarding taxability of receipts from Indian customers for telecommunication services through satellite. The tribunal held that amounts received for transponder use and telecommunication service charges do not constitute royalty under section 9(1)(vi) of the Income Tax Act or Article 12(8) of the India-Netherlands DTAA. The decision followed the tribunal's own precedent from assessment year 2018-19, determining these receipts are not taxable as royalty income. en-us Thu, 26 Oct 2023 00:00:00 +0530 Tue, 22 Apr 2025 19:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461703 ITAT Delhi ruled in favor of a Netherlands-incorporated non-resident corporate entity regarding taxability of receipts from Indian customers for telecommunication services through satellite. The tribunal held that amounts received for transponder use and telecommunication service charges do not constitute royalty under section 9(1)(vi) of the Income Tax Act or Article 12(8) of the India-Netherlands DTAA. The decision followed the tribunal's own precedent from assessment year 2018-19, determining these receipts are not taxable as royalty income. Case-Laws Income Tax Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461703