Case Law Details
Case Name : SET Satellite (Singapore Pte Ltd.) Vs. ADIT (ITAT Mumbai)
Related Assessment Year : 2003- 04
Courts :
All ITAT ITAT Mumbai
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Citation : SET Satellite (Singapore Pte Ltd.) Vs. ADIT, ITA No. 7349/Mum/2004
Court: Income Tax Appellate Tribunal, Mumbai
In a recent case of SET Satellite Singapore Pvt. Ltd. the Income Tax Appellate Tribunal, Mumbai (“ITAT”) has held that royalty payments made by a resident of Singapore to another Singaporean entity, as consideration of rights to transmit and broadcast matches etc. in India, are not subject to Indian withholding tax requirements. The ITAT in this case relied on Article 12(7) of the India-Singapore Tax Treaty (“Treaty”), which provides that royalty payments will be c...
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