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TMI Blog2014 (1) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - IT Appeal No. 600 of 2012 - - - Dated:- 12-11-2013 - SANJIV KHANNA AND SANJEEV SACHDEVA, JJ. For the Appellant : Sanjeev Sabharwal and Ms. Padma Priya For the Respondent : Salil Aggarwal and Prakash Kumar ORDER :- This appeal by the Revenue arises out of initial order of the Assessing Officer dated 26th June, 2007 under Section 195 of the Income Tax Act, 1961. This order was affirmed by the first appellate authority but reversed by the Income Tax Appellate Tribunal in their impugned order dated 30th September, 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the customers were merely given access to the transponder capacity and since the customer did not utilise the process or equipment involved in its operation the charges paid to the satellite operators were not covered within the meaning of royalty and it was held that service charges received by the assessee from various TV Channels were not liable to be taxed as royalty in India. Facts being similar, the amount remitted to PANAMSAT which is not having a permanent establishment in India were not liable to be TDS at the time of payment by the assessee. In view of these facts, we allow the assessee's appeal." 4. It is noticeable from the aforesaid reasoning beginning with the word 'secondly' relies upon decision of the Delhi High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fees are payable in respect of services utilised in a business or profession carried on by such person outside India or for the purposes of making or earning any income from any source outside India ;or (c) a person who is a non resident, where the fees are payable in respect of services utilised in a business or profession carried on by such person in India or for the purposes of making or earning any income from any source in India: Provided that nothing contained in this clause shall apply in relation to any income by way of fees for technical services payable in pursuance of an agreement made before the 1st day of April, 1976, and approved by the Central Government." 6. In an appeal under Section 260A of the Act, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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