Case Law Details
Case Name : Inmarsat Solutions BV Vs ACIT (ITAT Delhi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
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Inmarsat Solutions BV Vs ACIT (ITAT Delhi)
Held that the amounts received for the use of transponder of tele-communication service charges are not royalty under section 9(1)(vi) of the Income Tax Act and also under Article 12(8) of Indo Netherland DTAA.
Facts- The Assessee is a company incorporated and registered under the laws of the Netherlands. The Assessee derives income from transmission of satellite signals from ship to the customers and vice versa. An equipment is l
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