https://www.taxtmi.com/caselaws?id=206871 Consideration for live broadcasting of cricket matches was analysed as potential royalty under section 9(1)(vi). The text states that royalty covers rights in a pre-existing copyrighted work, whereas live telecast is the original capture of an event and not use of an existing copyright. Accordingly, the payment was not royalty and no tax deduction under section 195 arose on that basis. The text also states that a business connection under section 9(1)(i) requires business operations in India with territorial nexus; a principal-to-principal licence for exploitation rights, without the non-resident carrying on operations in India, is insufficient. No business connection was established, and the payment was not deemed to accrue in India. en-us Wed, 09 Nov 2011 00:00:00 +0530 Fri, 18 Nov 2011 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206871 Consideration for live broadcasting of cricket matches was analysed as potential royalty under section 9(1)(vi). The text states that royalty covers rights in a pre-existing copyrighted work, whereas live telecast is the original capture of an event and not use of an existing copyright. Accordingly, the payment was not royalty and no tax deduction under section 195 arose on that basis. The text also states that a business connection under section 9(1)(i) requires business operations in India with territorial nexus; a principal-to-principal licence for exploitation rights, without the non-resident carrying on operations in India, is insufficient. No business connection was established, and the payment was not deemed to accrue in India. Case-Laws Income Tax Wed, 09 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206871