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Supreme Court Taxpayer Entitled To Hearing On Merits If Appeals Were Dismissed By HC For Delay In Filing Paper-Book: Supreme Court Case Title: Herbicides India Limited vs ACIT 2024. ....
Citations 2024 LiveLaw (Del) 55 to 2024 LiveLaw (Del) 76NOMINAL INDEXNipun Malhotra vs Sony Pictures Films India Pvt Ltd 2024 LiveLaw (Del) 55X v. STATE (NCT OF DELHI) AND ANR. 2024 LiveLaw (Del). ....
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. ....
ITAT Delhi held that there is no copyright on live events, and therefore, the fee received towards live transmission cannot be taxed as royalty in terms of Section 9(l)(vi). ....