Home › Income-Tax Act › CIT(IT) v. Intelsat Corpn .( 2020) 119 taxmann.com 282 ( Delhi) (HC) Editorial: SLP is granted to the revenue , CIT(IT) v. Intelsat Corpn .( 2020) 274 Taxation 216/ 119 taxmann.com 283 (SC)

CIT(IT) v. Intelsat Corpn .( 2020) 119 taxmann.com 282 ( Delhi) (HC) Editorial: SLP is granted to the revenue , CIT(IT) v. Intelsat Corpn .( 2020) 274 Taxation 216/ 119 taxmann.com 283 (SC)

S. 9(1(vi) : Income deemed to accrue or arise in India – Royalty – Satellite communication services – Not taxable in India- DTAA-India -USA [ Art. 12 ]

Dismissing the appeal of the revenue the Court held that consideration received by US company for providing  Satellite communication services is not taxable as royalty . ( AY. 2013 -14)