Royalty or not – The use of transponder by the assessee for ...

Telecasting via transponder is a "Process" under Income Tax Act Sec 9(1)(vi) for royalty definition.

April 22, 2014

Case Laws Income Tax AT

Royalty or not – The use of transponder by the assessee for telecasting/broadcasting the programme involves the transmission by the satellite including uplinking, amplification, conversion for downlinking of signals which falls in the expression “Process“ as per Explanation 6 of section 9(1)(vi) - AT

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Royalty or not – The use of transponder by the assessee for ...

Telecasting via transponder is a "Process" under Income Tax Act Sec 9(1)(vi) for royalty definition.

April 22, 2014

Case Laws Income Tax AT

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