https://www.taxtmi.com/caselaws?id=466021 Taxability of satellite transmission receipts is analysed: payments for satellite transmission services do not constitute equipment or process royalty or FTS because the satellite transponder and related portals are utilised by the service provider and not made available for the customer to use, and thus payer withholding is not required. Receipts are not taxable as business income in India as no business connection or permanent establishment is established through the local marketing entity, so the force of attraction rule does not apply. Levy of interest for advance tax default on the non-resident receipts is held unwarranted and directed to be cancelled. en-us Mon, 16 Oct 2023 00:00:00 +0530 Tue, 20 Jan 2026 21:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466021 Taxability of satellite transmission receipts is analysed: payments for satellite transmission services do not constitute equipment or process royalty or FTS because the satellite transponder and related portals are utilised by the service provider and not made available for the customer to use, and thus payer withholding is not required. Receipts are not taxable as business income in India as no business connection or permanent establishment is established through the local marketing entity, so the force of attraction rule does not apply. Levy of interest for advance tax default on the non-resident receipts is held unwarranted and directed to be cancelled. Case-Laws Income Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466021