TMI Blog2015 (2) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... ambit of expression royalty as per DTAA as well as provisions of Income Tax Act. - I.T.A. No.2910 & 2911/Mum/2012 - - - Dated:- 4-2-2015 - IN THE INCOME TAX APPELLATE TRIBUNAL L BENCH, MUMBAI S/SHRI N. K. BILLAIYA, (AM) AND AMIT SHUKLA, (JM) For the Assessee -Shri F V Irani For the Revenue -Shri Vivek Parampuria ORDER PER: BENCH These two appeals by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd under the India-USA Tax Treaty ('the Treaty'), and hence are subject to tax withholding under Section 195 of the Act 2. On the facts, and in the circumstances of the case, and in law, the learned CIT(A) has erred in holding that the transponder fees payable by the Appellant to Intelsat Corporation, USA are in the nature of royalty taxable under Section 9(1)(vi) of the Act. 3. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial or scientific equipment and thus, taxable as royalty under Article 12(3)(b) of the India-USA Tax Treaty 3. At the very outset, the ld. counsel of the assessee stated that the Tribunal in assessee s own case in earlier years in ITA NOs.1584, 1585/Mum/2010 and 1091?Mum/2011 (AYs-2009-10- and 2010-2011) order dated 28.3.2014 has decided one of the issues against the assessee. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is prayed that the Ld. ADIT be directed to consider the transponder fees as not subject to tax withholding under section 195 of the Act and that consequently, the order passed by the learned ADIT under section 195 of the Act be quashed. And after considering the facts and the submissions, the Tribunal at para 15 of the order held that the payments made for use/ right to use of process ..... X X X X Extracts X X X X X X X X Extracts X X X X
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