https://www.taxtmi.com/caselaws?id=783889 Receipts for satellite transmission services were assessed as "process royalty" and "equipment royalty" under s. 9(1)(vi) of the Act and Article 12 of the India-Hong Kong DTAA. The ITAT held that a DTAA, being treaty law, cannot be unilaterally widened by subsequent domestic amendments; where the DTAA defines "royalty" narrowly, that agreed meaning prevails unless the contracting states amend the DTAA. Applying s. 90(2), the more beneficial DTAA definition overrode the Act, and the transmission fee was held not to constitute "royalty" under Article 12, resulting in non-taxability in India and allowing the appeal. en-us Fri, 19 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783889 Receipts for satellite transmission services were assessed as "process royalty" and "equipment royalty" under s. 9(1)(vi) of the Act and Article 12 of the India-Hong Kong DTAA. The ITAT held that a DTAA, being treaty law, cannot be unilaterally widened by subsequent domestic amendments; where the DTAA defines "royalty" narrowly, that agreed meaning prevails unless the contracting states amend the DTAA. Applying s. 90(2), the more beneficial DTAA definition overrode the Act, and the transmission fee was held not to constitute "royalty" under Article 12, resulting in non-taxability in India and allowing the appeal. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783889