Held that consideration received by assessee, a U.S. based company, from Satellite Transmission Services could not be treated as royalty under section 9(1)(vi) as well as article 12(3) of DTAA between India and USA and hence, not taxable in India as royalty. (AY. 2019-20)
Intelsat US LLC v. ACIT (2023) 200 ITD 154 (Delhi) (Trib.)
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Consideration received for Satellite Transmission Services-Not taxable as royalty-DTAA-India-USSA. [Art. 12(3)]