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2015 (2) TMI 1282 - AT - Income TaxTransponder fees payable by the appellant to Intelsat corporation - Whether in the nature of 'royalty' as per provisions of the income tax Act, 1961 and the India-USA Tax Treaty - Held that:- The payments made for use/ right to use of process falls in the ambit of expression royalty as per DTAA as well as provisions of Income Tax Act.
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