Transponder charges are not in the nature of’ Royalty

ACIT Vs Viacom 18 Media Pvt. Ltd (ITAT Mumbai) The issue in dispute in these both appeal is whether the transponder charges paid by the assessee to three entities listed above is in the nature of the ‘royalty’ and liable for withholding tax. In respect of the three above listed entities, the Tribunal (supra) has held as under: “9. We have heard the rival submissions of the parties on the issue in dispute and perused the relevant material on record. In the appeal for assessment year 2015-1 6, the Ld. CIT(A) has considered the facts of one of the parties in whose case, the assessee sought ...