Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 466 - AT - Income TaxDTAA - Royalty - The assessee company is a satellite company which is having footprint in India and has leased out the transponders for beaming the programmes in India by various telecasting companies - It is the case of the assessee that it has no role whatsoever to play either in the uplinking activity or in the receiving activity. Its role is confined in space where the transponder which it makes available to its customers performs a function which it is designed to perform - In the case of Asia Satellite Telecommunications Co. Ltd. v. Dy. CIT (2002 -TMI - 64060 - ITAT DELHI) - Held that: the service charges received by the assessee from various TV channels on account of providing facility of broadcasting their programmes through the transponders located in the satellites are not liable to be taxed as royalty in India - Appeals are allowed
|