Satellite Transmission Services cannot be treated as royalty

Intelsat US LLC Vs ACIT (ITAT Delhi) Whether the receipt from Satellite Transmission Services are in the nature of royalties as defined in Explanation II to section 9(1)(vi) of the Act and Article 12(3) of India – USA Double Taxation Avoidance Agreement (DTAA)? ITAT held that receipts from Satellite Transmission Services cannot be treated as royalty, hence, not taxable at the hands of the assessee in India. FULL TEXT OF THE ORDER OF ITAT DELHI Captioned appeal by the assessee challenges the final assessment order dated 24.06.2022 passed under section 143(3) read with section 144C(13) of the ...