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1 - 10 of 13 (0.30 seconds)Finance Act, 2012
The Income Tax Act, 1961
Article 8 in Constitution of India [Constitution]
Section 195 in The Income Tax Act, 1961 [Entire Act]
Article 10 in Constitution of India [Constitution]
Asia Satellite Telecommunications Co. ... vs Assistant Dit, International Taxation on 23 August, 2012
Further, the Ld. CIT(A) has followed binding
precedents of jurisdictional High Court in the case of New Sports Broadcast Put
Ltd (supra), wherein it is held that transponder charges are not in the nature of
'Royalty income in the hands of recipients despite amendment to section 9(1) (vi) of
the Act.