Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Nature of payment received - royalty or Fee for Technical services (FTS) - BCCI becomes the owner of the program content produced by the assessee. The job of the assessee ends upon the production of the program content and the broadcasting is carried out by some other entity to which license was given by the BCCI - cannot be held as royalty - AT
Nature of payment received - royalty or Fee for Technical services (FTS) - BCCI becomes the owner of the program content produced by the assessee. The job of the assessee ends upon the production of the program content and the broadcasting is carried out by some other entity to which license was given by the BCCI - cannot be held as royalty - AT
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