Held That in terms of Explanation 6 to section 9(1)(vi) the Commissioner (Appeals) had confirmed the addition on account of VSAT charges simply on the ground that the assessee had not furnished any explanation as to why the VSAT uplinking charges should not be treated as royalty. However, the Commissioner (Appeals) had, in the assessee’s own case for the assessment years 2010-11 and 2012-13, deleted this addition on the ground that a unilateral amendment in the Act could not be read into a Double Taxation Avoidance Agreement. On the same lines, the addition made by the Assessing Officer and confirmed by the Commissioner (Appeals) was ordered to be deleted.). (AY. 2006-07, 2007-08, 2008-09)
Expeditors International (India) Pvt. Ltd. v. Dy. CIT (2022)95 ITR 393 (Delhi) (Trib)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Payment in foreign currency for expenses of global account management and leased-line charges-Not fees for technical service-VSAT charges not royalty-Not liable to deduct tax at source.