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2022 (5) TMI 1339 - AT - Income TaxTDS u/s 195 - withhold tax on payment to non-resident companies - payments made to Intelsat Corporation, USA/IGSM, UK/MEASAT, Malaysia for transponder charges - whether payment did not constitute royalty u/s 9(1)(vi) of the Act or under the relevant DTAA? - CIT(A) has deleted the addition - HELD THAT:- As decided in own case [2018 (7) TMI 2248 - ITAT MUMBAI] since no income was chargeable in the hands of the recipient, there was no liability on the part of the assessee to deduct tax at source on the similar payments for transponder facility. Further, the Ld. CIT(A) has followed binding precedents of jurisdictional High Court in the case of New Sports Broadcast Put Ltd [2019 (6) TMI 250 - BOMBAY HIGH COURT] wherein it is held that transponder charges are not in the nature of 'Royalty income in the hands of recipients despite amendment to section 9(1) (vi) of the Act. In view of binding precedent of the Tribunal and Hon'ble High Court followed by the Ld. CIT(A) in respective impugned orders, we do not find any error or infirmity in the impugned orders passed by the Ld. CIT(A) on the issue in dispute relevant to the orders of Assessing Officer u/s 195(2) of the Act. Accordingly, we uphold the finding of the Ld. CIT(A) in impugned orders. Grounds raised by the Revenue in these appeals are accordingly dismissed
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