ITO IT 1.2.2, MUMBAI vs. BENNETT COLEMAN & CO LTD, MUMBAI

ITA 5256/MUM/2025Status: DisposedITAT Mumbai14 January 2026AY 2019-201 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that transponder service fees paid to Intelsat UK do not constitute 'Royalty' as per the India-UK DTAA. Consequently, the assessee is not liable to withhold tax at source on these payments.

What were the facts?

The assessee made payments to Intelsat UK for transponder charges. The Revenue contended these payments were royalty and thus subject to TDS. The assessee argued they were not royalty under the India-UK DTAA and filed an appeal after withholding taxes.

What were the issues?

Whether transponder service fees paid to a foreign entity constitute royalty under the Income Tax Act and the India-UK DTAA, making them liable for TDS.

Which sections of the Income-tax Act were involved?

Section 195,Section 9(1)(vi)

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Cases cited in this judgment(7)Show list

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Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI OM PRAKASH KANTSHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Ajit Jain, Ms. Riddhi Soni, Shri Jeet Gada
For Respondent: Shri Krishna Kumar, Sr.DR

Heard together (7 matters)

ITA No.5252/MUM/2025
ITA No.5247/MUM/2025
ITA No.5253/MUM/2025
ITA No.5254/MUM/2025
ITA No.5255/MUM/2025
ITA No.5256/MUM/2025
ITA No.5257/MUM/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER BENCH:

The Revenue has filed the present appeals against the separate impugned orders

The order continues below.

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