https://www.taxtmi.com/caselaws?id=783889 Receipts from satellite transmission services were treated as royalty under domestic law only after the Finance Act, 2012, but the treaty definition under the India-Hong Kong DTAA remained narrower; applying the Delhi High Court ruling in the assessee's own case, New Skies Satellite and section 90(2), the treaty prevailed and the receipts were not taxable as royalty in India. The refund claim was remitted for re-examination and determination in accordance with law. The challenge to initiation of penalty proceedings under section 270A was rejected as premature because no penalty order had yet been passed. 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 from satellite transmission services were treated as royalty under domestic law only after the Finance Act, 2012, but the treaty definition under the India-Hong Kong DTAA remained narrower; applying the Delhi High Court ruling in the assessee's own case, New Skies Satellite and section 90(2), the treaty prevailed and the receipts were not taxable as royalty in India. The refund claim was remitted for re-examination and determination in accordance with law. The challenge to initiation of penalty proceedings under section 270A was rejected as premature because no penalty order had yet been passed. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783889