SC admits Revenue's SLP against Delhi HC ruling on satellite transponders taxability

Sep 01,2016

SC admits Revenue’s SLP challenging Delhi HC ruling in the case of non-resident companies incorporated in Thailand and Netherlands (‘assessees’); Delhi HC had ruled that income from lease of satellite transponders earned by assessees  did not constitute ‘royalty’ under Article 12 of the respective DTAAs, and held that amended definition of ‘royalty’ vide Finance Act 2012 will not impact the definition under the DTAA; HC had stated that the ...

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