Transponder services in India is Not in the nature of Royalty & hence Not Taxable 

DCIT (International taxation) Vs Thaicom Public Co. Ltd. (ITAT Delhi)

The issue under consideration is whether the CIT(A) is correct in holding that the payment for provision of transponder capacity is in the nature of Royalty?

In the given case, the assessee had claimed that the income earned by it from providing transponder services to customers in India is not taxable in its hands. According to the assessee, the income earned by it from providing transponder services is

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