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Issues: Whether receipts from live transmission of sports content constituted royalty under Section 9(1)(vi) of the Income-tax Act, 1961, including in light of the deeming fiction in Explanation 6 and the applicable treaty position.
Analysis: The receipts relating to live feed were held not to fall within the copyright limb of Section 9(1)(vi) because a live telecast is not a copyrightable work and broadcast rights are distinct from copyright. The Court accepted that the contractual bifurcation between live and non-live transmission was supported by the agreements and found no basis to treat the live transmission receipts as part of royalty under clause (v) of Explanation 2. It further held that Explanation 6, which expands the meaning of "process" to include transmission by satellite and similar technologies, could not assist the Revenue because the actual transmission activity was undertaken by another entity. The Court also relied on the principle that domestic amendments cannot be read so as to expand the scope of a concluded treaty definition of royalty.
Conclusion: The receipts from live transmission were not royalty income under Section 9(1)(vi) of the Income-tax Act, 1961, and the assessee succeeded.
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