https://www.taxtmi.com/caselaws?id=237363 The Tribunal ruled that the payment made for live broadcast of cricket matches was not considered royalty and therefore not taxable in India. Additionally, it was held that Nimbus Sports International Pte Ltd. (NSI) did not have a business connection in India, leading to no income deemed to accrue or arise in India from the transaction. The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, with the order pronounced on November 23, 2012. en-us Fri, 23 Nov 2012 00:00:00 +0530 Thu, 26 Sep 2013 10:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237363 The Tribunal ruled that the payment made for live broadcast of cricket matches was not considered royalty and therefore not taxable in India. Additionally, it was held that Nimbus Sports International Pte Ltd. (NSI) did not have a business connection in India, leading to no income deemed to accrue or arise in India from the transaction. The Tribunal dismissed the Revenue's appeal and allowed the assessee's appeal, with the order pronounced on November 23, 2012. Case-Laws Income Tax Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237363