Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
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Live broadcasting rights, characterised as a one-time transmission without an enduring benefit, are neither a scientific work nor rights in which copyright subsists. Licence fees for those rights therefore fall outside royalty treatment under the India-UK DTAA, unlike non-live repeat telecasts and highlights. A mutually agreed allocation of broadcasting fees between live and non-live rights remains valid absent material showing that the allocation is unjustified. Release fees received for permitting athletes to participate in a league, being separate from player remuneration and not arising from athletes' personal activities, fall outside the athlete-income provision of the India-UK DTAA.
Live broadcasting rights, characterised as a one-time transmission without an enduring benefit, are neither a scientific work nor rights in which copyright subsists. Licence fees for those rights therefore fall outside royalty treatment under the India-UK DTAA, unlike non-live repeat telecasts and highlights. A mutually agreed allocation of broadcasting fees between live and non-live rights remains valid absent material showing that the allocation is unjustified. Release fees received for permitting athletes to participate in a league, being separate from player remuneration and not arising from athletes' personal activities, fall outside the athlete-income provision of the India-UK DTAA.
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