2015 (7) TMI 1286

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..... ITAT MUMBAI] we hold that the transponder fee paid by the assessee to MEASAT Malaysia was in the nature of royalty under the treaty as well as under the Income Tax Act. - Decided against the assessee and in favour of the Revenue. - ITA No.5143/M/2013 - - - Dated:- 8-7-2015 - SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER For the Assessee: Shri Farrokh V. Irani .....

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..... Treaty'), and hence, are subject to tax withholding under Section 195 of the Act. 2. On the facts, and in the circumstances of the case, and in law, the learned CIT(A) has erred in holding that the transponder fees payable by the Appellant to MEASAT are in the nature of 'royalty' under the Treaty and the Act. 3. On the facts, and in the circumstances of the case, and in law, th .....

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..... the rival contentions and also considered the orders of the lower authorities as well as the Tribunal s order submitted by the Ld. A.R. We find that the Tribunal while rejecting the claim of the assessee has observed as under: The use of transponder by the assessee for telecasting/broadcasting the programme involves the transmission by the satellite including uplinking, amplification, convers .....

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