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2022 (11) TMI 1315 - AT - Income TaxIncome deemed to accrue or arise in India - taxability of amount received from broadcasting companies towards leasing/rental of transponders located in satellites of the assessee - HELD THAT:- A reading of the impugned assessment order and the directions of DRP would clearly reveal that by relying upon the approach adopted by them in assessee’s case in preceding assessment years beginning from assessment year 2006-07 onwards, they have concluded that the receipts of the assessee from Satellite Transmission Services are in the nature of royalty. However, it is a fact on record that disputing the decision of the departmental authorities’ assessee carried appeals to the Tribunal in preceding assessment years. While deciding identical issue arising in assessee’s own case in the immediately preceding assessment year, [2022 (5) TMI 1504 - ITAT DELHI] the Tribunal has followed its earlier decision and held that the amount received from Satellite Transmission Services is not taxable in India as royalty. Thus, respectfully following the consistent view of the Tribunal and the Hon’ble Jurisdictional High Court in assessee’s own case, as discussed above, we hold that the amount received by the assessee from Satellite Transmission Services is not taxable in India as royalty. Grounds are allowed.
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