9911796707
TMI Blog2019 (4) TMI 2092X X X X Extracts X X X X X X X X Extracts X X X X ..... the Indo US Double Taxation Avoidance Agreement (DTAA) - ITAT held that the payments received by the assessee, were not royalty - HELD THAT:- The provisions of the Indo-US DTAA, especially Article 12(3) is identical to the substantive Section 9(1)(vi), Explanation 2(iii) and (iva) of the Income Tax Act, 1961. Article 12(3) treats the entire subject matter in a composite manner. This Court is of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e if the contracting states agree to alter the terms of the treaty. New Skies Satellite (supra) also held that the mere change in law with retrospective application would not in any manner be treated as an act curative to the judgment of the court. Even if the amount were taxable, this would be covered by the judgment of this court in Director of Income Tax, International Taxation vs. GE Packaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elecommunications Co. Ltd. vs. DIT, 2011 332 ITR 340 (Del). 2.The counsel for the Revenue endeavoured to submit that neither in Asia Satellite Telecommunications (supra) nor in New Skies Satellite (supra), this court directly considered the effect and purport of Explanation (2)(iii) to Section 9(1)(vi) of the Income Tax Act, 1961, which speaks of claim of right to use of any patent, invention, mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 9(1)(vi). This discussion is evident from paras 11, 14 and 28 in New Skies Satellite (supra). In these circumstances, the principle enunciated in Asia Satellite Telecommunications (supra) and applied in New Skies Satellite (supra), i.e. if the substance or content of subject matter dealt with and interpretation given, in a particular statute or identical subject matter, also needs similar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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