Fees for live and non-live transmission right not taxable as royalty

ITAT Delhi held that as there is no copyright on live events, the license fees for live and non-live transmission right cannot be taxed as royaty in terms of section 9(1)(vi) of the Income Tax Act. Accordingly, addition deleted.

Related Keywords

India , Mumbai , Maharashtra , Singapore , New Delhi , Delhi , Australia , , Worldcom Asia Pte Ltd , Honble Delhi High Court , Honble Jurisdictional High Court , Sony , Resolution Panel , Fox Network Group Singapore Pte , Delhi Race Club , International Taxation , Nimbus Communication Ltd , Honble High Court , Sony Pictures Networks India Private , Delhi Race Course Club , Verizon Communications Singapore Pte Ltd , Espn , High Court , Sony Pictures Networks India Pvt Ltd , Honble Madras High Court , Sony Pictures , Income Tax , Neo Sports Broadcast , Nimbus Communication , Income Tax Act , Assessing Officer , Dispute Resolution Panel , Sony Pictures Networks India Private Limited , Australia Double Tax Avoidance , India Australia Tax , Race Club , New Skies Satellite , Computer Aided Scrutiny Selection , Hon Ble Delhi High Court , Co Ordinate Benches , Hon Ble Madras High Court , Verizon Communications Singapore Pte , Asia Pte Ltd , Tax Case , Miscellaneous Petitions , Double Taxation Avoidance Agreement , Authorized Representatives , Sony Pictures Networks India Pvt , Co Ordinate Bench , Fox Network Group Singapore , Hon Ble Jurisdictional High Court , Asia Satellite , Hon Ble High Court , Finance Act , Double Tax Avoidance Agreement , Double Tax Avoidance , Article , News , Notifications ,