{"id":28663,"date":"2022-07-25T16:57:42","date_gmt":"2022-07-25T11:27:42","guid":{"rendered":"https:\/\/itatonline.org\/digest\/intelsat-corporation-v-acit-2022-193-itd-259-delhitrib\/"},"modified":"2022-07-25T16:57:42","modified_gmt":"2022-07-25T11:27:42","slug":"intelsat-corporation-v-acit-2022-193-itd-259-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/intelsat-corporation-v-acit-2022-193-itd-259-delhitrib\/","title":{"rendered":"Intelsat Corporation v. ACIT (2022) 193 ITD 259 (Delhi)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 business of transmitting telecommunication signals to\/from its customers, income earned\u00a0\u00a0 was not in nature of royalties\u00a0 within ambit of Explanation 2 to section 9(1)(vi) and article 12(3) of India-USA and it was not liable to tax in India.\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty Business of transmitting telecommunication signals to\/from its customers-Income earned   was not in nature of royalties-Not liable to tax in India-DTAA-India-USA. [Art. 12(3)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-28663","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7sj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=28663"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28663\/revisions"}],"predecessor-version":[{"id":28664,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28663\/revisions\/28664"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}