DIT v. New Skies Satellite BV
382 ITR 114High Court2016#237 most cited
What is DIT v. New Skies Satellite BV authority for?
An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.
325
judgments rely on this decision, according to BharatTax’s citation analysis of 369,743 Indian tax judgments — from 2016 to 2026.
Also referred to as
DIT v. New Skies Satellite BV · Section 9(1)(vi) · Section 90(2) · DTAA override · royalty definition · Finance Act 2012 amendment · tax treaty · international taxation · withholding tax · use of equipment · clarificatory amendment
Also reported as
68 Taxmann.com 8238 Taxmann 577
