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VOL. 8, ISSUE 1 (2022)
A study on taxation of transponder charges
Authors
Eunice Tryphena J
Abstract
There are several television channels in India and many of them avail services of foreign satellite service providers for transmitting or uplinking the signals for the television programs. The unfixed nature of these services makes it even hard to determine the appropriate measures for taxation. To provide an example, international telecasting channels that operate in India, as well as related corporations that are tax residents of other states, generate money in India through ad income and distribution revenue. Telecasting enterprises that employ satellite communication and related technologies are strongly linked to the problem of telecasting taxation, specifically the taxability of transponder capacity costs. In growing technology, transponder plays a prominent role in receiving and transmitting of audio-video signals. The use of transponder is found in satellite or broadcast communication, aviation, marine communication etc. Payment of this transponder charges with reference to satellite communication is an important taxation issue. Because most of these satellites are owned by foreign firms without a stable basis in India, this problem is crucial in international taxes. Also, determining the exact location of the satellites is even more difficult for tax authorities, i.e.,their unfixed nature makes it hard to determine the taxability.
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Pages:83-85
How to cite this article:
Eunice Tryphena J "A study on taxation of transponder charges ". International Journal of Law, Vol 8, Issue 1, 2022, Pages 83-85
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