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Payments for transponder hire charges cannot be treated as ‘royalty’
Case Law Details
- Case Name
- Times Global Broadcasting Co. Ltd. Vs. DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007- 08
- Courts
- All ITAT, ITAT Mumbai
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Times Global Broadcasting Co Ltd Vs. DCIT [ITAT Mumbai)
ITAT held that the amount paid towards transponder2hire charges by a TV Channel company to a non-resident cannot be treated as ‘royalty’ under the Income-tax Act, 1961 (the Act). The Tribunal relying on the Supreme Court decision in the case of GE India Technology Centre P Ltd v. CIT [2010] 327 ITR 456 (SC) and Delhi High Court’s decision in the case of Asia Satellite telecommunications Co Ltd v. DIT [2011] 322 ITR 140 (Del) held that since the amount was not liable to tax the same cannot be disallowed under Section 40(a)(i) of th...
