India Income Tax LawMultinational Business ProfitConcession feeTV signal satellite transmission transnational income
Abstract
2011Years Delhi higher court in, Asia Satellite the company tax case in established of referee view of India Court Trial TV signal satellite transmission transnational income class cases has important influence. At present India judge common think foreign satellite the company only responsible for maintenance track on the satellite don't of in India implementation management activities; legal significance on the"""Means"Rights of transfer"Foreign the company if not implementation transfer satellite use of behavior the its satellite transmission service of income cannot be found for concession fee.
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Related provisions for the first9(1)(VI) Section the first (III) A: "with patent, invention, model, design, secret prescription or program or trademark or other similar property.
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DOI: https://doi.org/10.18686/aat.v1i1.1167
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