https://www.taxtmi.com/caselaws?id=770357 The Bombay HC remanded the matter to CIT(A) regarding withholding tax liability on payments for transponder services under India-USA DTAA. The court found that lower authorities failed to analyze whether services constituted "process" or "secret process" under royalty provisions, rendering their orders non-speaking. The HC directed CIT(A) to verify: (i) if final determination exists that service provider was not liable for tax, then no withholding tax liability; (ii) payments made before Finance Act 2012 cannot attract retrospective withholding tax liability; (iii) for post-2012 payments, examine agreements to determine if payments constitute royalty under domestic law or treaty, applying beneficial provisions under Section 90(2). en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 09 May 2025 13:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770357 The Bombay HC remanded the matter to CIT(A) regarding withholding tax liability on payments for transponder services under India-USA DTAA. The court found that lower authorities failed to analyze whether services constituted "process" or "secret process" under royalty provisions, rendering their orders non-speaking. The HC directed CIT(A) to verify: (i) if final determination exists that service provider was not liable for tax, then no withholding tax liability; (ii) payments made before Finance Act 2012 cannot attract retrospective withholding tax liability; (iii) for post-2012 payments, examine agreements to determine if payments constitute royalty under domestic law or treaty, applying beneficial provisions under Section 90(2). Case-Laws Income Tax Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770357