Satellite Transmission Services Not “Royalty” as per Indo-US Treaty, Not Taxable in India: ITAT [Read Order]

Satellite Transmission Services - Royalty - Indo-US Treaty - ITAT - taxscan

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the satellite transmission services would not be taxable in India as royalty under Indo-US treaty. The assessee Intelsat US LLC, challenges the final assessment order passed under section 143(3) read with section 144C (13) of the Income-tax Act, 1961 pertaining to assessment year 2019-20,…

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