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2011 (3) TMI 1034 - AT - Income TaxDTAA - Royalty - whether the service charges received by the assessee from various T.V. Channels on account of providing facility of broadcasting their programmes through the transponders located in the satellites are taxable in India - Held that:- As in the light of the fact that the facts of the present case are identical to that of the case decided in the case of Asia Satellite Telecommunications Co. Ltd. [2002 (11) TMI 263 - ITAT DELHI-C] and respectfully following the decision of Hon'ble High Court of Delhi in the above referred case of Asia Satellite Telecommunications Co. Ltd. (2011 (1) TMI 47 - DELHI HIGH COURT) 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. In favour of assessee.
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