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ThynkTax /Tax Reference /Case Laws /New Skies - Satellite transmission

New Skies - Satellite transmission

High Court·2016·TDS
Facts

Payments for satellite transponder transmission.

Issue

Whether payments constitute royalty for use of equipment under DTAA?

Held

No - mere transmission of signals through a satellite is not "use of equipment"; it is provision of service.

Ratio

Royalty requires control/possession-like rights, not service consumption.

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