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2015 (7) TMI 1286 - AT - Income TaxTransponder fee paid by the assessee to MEASAT Malaysia - whether was in the nature of royalty under the treaty as well as under the Income Tax Act? - Held that:- Respectfully following the findings of the Tribunal in assessee's own case [2014 (4) TMI 737 - ITAT MUMBAI] we hold that the transponder fee paid by the assessee to MEASAT Malaysia was in the nature of royalty under the treaty as well as under the Income Tax Act. - Decided against the assessee and in favour of the Revenue.
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