https://www.taxtmi.com/caselaws?id=176649 Non-exclusive rights to distribute television channels were treated as a commercial distribution arrangement, not a transfer or licence of copyright. The agreement stated that no copyright was granted, and the rights given did not amount to use or exploitation of copyright within the meaning of section 14 of the Copyright Act. Broadcast reproduction rights were distinguished from copyright rights, so the consideration did not fall within the treaty or domestic-law definition of royalty under Article 12 of the India-Singapore DTAA or section 9(1)(vi) of the Income-tax Act. The same receipt having been treated as business income in the recipient's case reinforced that no withholding tax as royalty was exigible. en-us Wed, 25 Apr 2012 00:00:00 +0530 Thu, 22 Jun 2017 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176649 Non-exclusive rights to distribute television channels were treated as a commercial distribution arrangement, not a transfer or licence of copyright. The agreement stated that no copyright was granted, and the rights given did not amount to use or exploitation of copyright within the meaning of section 14 of the Copyright Act. Broadcast reproduction rights were distinguished from copyright rights, so the consideration did not fall within the treaty or domestic-law definition of royalty under Article 12 of the India-Singapore DTAA or section 9(1)(vi) of the Income-tax Act. The same receipt having been treated as business income in the recipient's case reinforced that no withholding tax as royalty was exigible. Case-Laws Income Tax Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176649