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No TDS on Transponder Charges Under India-UK DTAA as Payment Not Royalty: ITAT Mumbai
Case Law Details
- Case Name
- ITO International Taxation) Vs Bennett Coleman & Co. Ltd. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Mumbai
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ITO International Taxation) Vs Bennett Coleman & Co. Ltd. (ITAT Mumbai)
No TDS on Transponder Charges Under India-UK DTAA — ITAT Dismisses Revenue Appeals
The Mumbai Bench of the Income Tax Appellate Tribunal dismissed a batch of Revenue appeals and held that transponder service fees paid to Intelsat UK are not taxable in India, and consequently, no tax was required to be deducted at source under section 195.
The assessee, Bennett Coleman & Co. Ltd., had made payments to Intelsat UK for satellite transponder services used for uplinking and downlinking television signals. Though tax w...
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