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Section 9(1)(vi)5 Section 143(3)3 Section 260A2

The Commissioner of Income Tax, vs. M/s. Laila Impex,

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

ITTA/473/2012HC Telangana09 Jul 2013

Section 143(3)Section 144CSection 260ASection 9(1)(vi)

3) r/w 144C applied Section 9(1)(vi) of the Act to tax the income of the assessee as royalty. 6. The assessees in the present cases both derive income from the “lease of transponders” of their respective satellites. This lease is for the object of relaying signals of their customers; both resident and non-resident TV channels that wish

Commissioner of Income Tax (TDS), vs. M/s Country Club Inda Limited

ITTA/667/2014HC Telangana29 Jan 2015