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1.3 That the finding of the learned AO that the insertion of Explanations

5 and 6 are only clarificatory in nature is incorrect. That these findings are incorrect because the learned AO has failed to appreciate that the tax treaties in case of the United Mexican States and Hungary (including tax treaties entered into by Indian government after insertion of Explanation 5 and 6) specifically include 'transmission by satellite, cable, optic fibre or similar technology' in the definition of Royalty which clause is conspicuous by its absence in the Tax Treaty which is applicable in the Appellant's case.

(iii) The Explanations 5 and 6 to section 9(1)(vi) of the Act cannot be read into the Tax Treaty for the definition of equipment and! or process royalty. Further, the Tax Treaty specifically does not include "transmission by satellite, cable, optic fiber or similar technology" in the definition of Royalty under the Tax Treaty, whereas other tax treaties (including treaties entered after insertion of Explanations 5 and 6 vide Finance Act, 2012) do specifically capture such transmissions in the royalty definition."

22. The Hon'ble Bombay High Court in CIT vs Reliance Infocomm Ltd. Income Tax Appeal No.1395 of 2016 dated 05.02.2019 held that "mere Assessment Years 2011-12 & Others amendments in the Act would not override the provisions of Double tax Avoidance Agreement".

23. In the above-said facts and circumstances of the case where the Tax Treaty between India Singapore specifically does not include "transmission by satellite, cable, optic fiber or similar technology" in the definition of 'Royalty' under the Tax Treaty and also where the Tax Treaty had not undergone any amendment, the provisions of DTAA being more beneficial to the assessee are attracted and the assessee is not liable to be taxed on the amount received from Indian customers for the provision of bandwidth services outside India.