OrbitaxIndian decision finds payments for use of satellite transponder not "royalty"
|Treaty Development|India-United States
The Indian Income Tax Appellate Tribunal (ITAT) delivered a ruling dated 11 August 2006 in the case of Deputy Commissioner of Income Tax v. PanAm Sat International Systems Inc. (9 SOT 100) on whether foreign companies providing transponder services are liable to tax in India.
(a) The taxpayer, i.e. PanAm Sat International Systems Inc. (henceforth "PanAm"…
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