The Grievance of the revenue is the   learned CIT(A) erred in holding that the assessee did not have tax withholding obligation in respect of payments of ‘bandwidth services’ to Reliance Jio Infocomm Pte Ltd, Singapore.  The question raised in the grounds of appeal is”“ Whether on the facts and circumstances of the case and in law, Ld.  CIT(A) has erred in holding that tax was not required to be deducted at source on the payment made by the assessee to Reliance Jio Infocomm Pte Limited, Singapore (RJIPL) for availing bandwidth services as it did not amount to income of the payee by way of royalty u/s 9(1)(vi) of the IT Act, 1961 read with Article 12 of India-Singapore DTAA?”

Honourable Tribunal explained entire law on whether the retrospective amendments to the definition of “royalty” in S. 9(1)(vi) of the Act can have bearing on the interpretation of the same term in the DTAAs explained with reference to the doctrine of “treaty override” and the Vienna Convention (CIT v.  Siemens Aktiongessellschaft   (2009) 310 ITR 320 (Bom) (HC) explained).  Appeal of revenue is dismissed.(ITA NoS. 6331 to 6334/Mum/2018, dt.  15. 11. 2019)(AY.  2018-19)