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        Case ID :
        Income Tax

        ITAT quashed assessment order for AY 2015-16 as notice u/s 148...

        ITAT quashes assessment order as notice under section 148 barred by limitation under amended section 149(1) provisions

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                ITAT quashed assessment order for AY 2015-16 as notice u/s 148 issued on June 28, 2021 was barred by limitation under amended provisions of section 149(1), not covered under TOLA. On merits, ITAT held license fees for live broadcasting rights do not constitute royalty under DTAA as Explanation-6 to Section 9(1)(vi) defining 'process' was not incorporated in treaty. However, for bundled contracts containing both live and recorded content, ITAT modified apportionment from assessee's claim of 5% recorded/95% live to 10% recorded/90% live coverage, with only recorded portion taxable as royalty. AO directed to apply correct tax rates distinguishing between resident and non-resident payers per treaty provisions.
                                Note: It is a system-generated summary and is for quick reference only.
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