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    <title>2023 (1) TMI 1481 - DELHI HIGH COURT</title>
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    <description>Satellite transmission service receipts were treated as royalty under the India-Netherlands DTAA, with the Delhi HC holding that the issue was already covered by its earlier ruling in Director of Income Tax v. New Skies Satellite BV. The court found no substantial question of law arising in the appeal and accordingly closed the matter. The text reflects that the treaty characterization of such receipts had already been addressed by binding coordinate bench precedent.</description>
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      <description>Satellite transmission service receipts were treated as royalty under the India-Netherlands DTAA, with the Delhi HC holding that the issue was already covered by its earlier ruling in Director of Income Tax v. New Skies Satellite BV. The court found no substantial question of law arising in the appeal and accordingly closed the matter. The text reflects that the treaty characterization of such receipts had already been addressed by binding coordinate bench precedent.</description>
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