No TDS liability on Fee for transponder service not in the nature of royalty

United Home Entertainment Private Limited Vs DCIT (ITAT Mumbai) Fee for transponder service paid by the assessee to Intelsat was not in the nature of royalty and that the same was not taxable in India, and thus the remittance did not warrant any deduction of tax at source. FULL TEXT OF THE ITAT JUDGMENT The captioned are 36 appeals pertaining to two different assessees but involving a common issue, therefore, they have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. 2. The first set of 30 appeals vide ITA Nos.1289 to 1308/Mum/20...