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ITAT, Mumbai: Payment to Foreign Company for Utilisation of Transponder of Satellite Not Royalty - (11 Mar 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Mumbai ruled that the payment made to a foreign company for the utilisation of a transponder centred on a satellite was not in the nature of "royalty" in terms of the Double Taxation Avoidance Agreement (DTAA).

Tags : INCOME TAX APPELLATE TRIBUNAL   UTILISATION OF TRANSPONDER OF SATELLITE  

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