https://www.taxtmi.com/caselaws?id=253921 Payment for live telecast of horse races was held not to constitute royalty under the Income-tax Act because a live broadcast is a communication of visual images, not a copyrightable work under the Copyright Act, 1957. The Court distinguished copyright from broadcast rights and held that section 9(1)(vi) read with section 194J applies only where there is a transfer of rights in an existing protected work. The alternative argument that a live telecast is scientific work was also rejected, since that expression could not be stretched to cover simultaneous live coverage. The Revenue's appeals were dismissed and the royalty-based disallowance failed. en-us Tue, 18 Nov 2014 00:00:00 +0530 Tue, 20 Jan 2026 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253921 Payment for live telecast of horse races was held not to constitute royalty under the Income-tax Act because a live broadcast is a communication of visual images, not a copyrightable work under the Copyright Act, 1957. The Court distinguished copyright from broadcast rights and held that section 9(1)(vi) read with section 194J applies only where there is a transfer of rights in an existing protected work. The alternative argument that a live telecast is scientific work was also rejected, since that expression could not be stretched to cover simultaneous live coverage. The Revenue's appeals were dismissed and the royalty-based disallowance failed. Case-Laws Income Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253921