Dismissing the appeal of the Revenue the Court held that receipts earned for providing satellite transmission services are not royalty. Followed order in DIT v. New Skies Satellite BV (2016) 238 Taxman 577/382 ITR 114/285 CTR 1 (Delhi) (AY. 2016-17)
CIT (IT) v. New Skies Satellite BV (2023) 290 Taxman 170 (Delhi)(HC)
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Non-resident-Providing satellite transmission services is not royalty-Order of Tribunal affirmed-DTAA-India-Netherland. [S. 260A, Art. 12]