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2014 (1) TMI 1405 - DELHI HIGH COURTWhether amount paid is liable for tax deduction at source - Held that:- Decision in Asia Satellite Telecommunications Co. Ltd. v. DIT [2011 (1) TMI 47 - DELHI HIGH COURT] followed - The payments made for providing data transmission services through provision of space segment capacity or satellites did not constitute royalty within the meaning of section 9(1)(vi) - The payments were business profit and accordingly not taxable or chargeable to tax under the Act - The Tribunal in the impugned order has not referred to and examined the effect of the DTAA between India and USA and whether the assessee is entitled to benefit or advantage under the said agreement - The issue has been restored to the Tribunal to decide the other contention raised by the respondent-assessee; whether the payments made, remain untaxable in view of the provisions of the DTAA.
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