https://www.taxtmi.com/caselaws?id=327050 Revenue sharing of incremental advertisement receipts was treated as outside section 194C because the arrangement was not a contract for carrying out work or rendering services, and the airline's in-flight display of magazines was for its own business purpose. Payments for downloading photographs for one-time, limited publication use were treated as use of copyrighted material, not acquisition or use of copyright; they therefore fell outside royalty treatment under the Act and the treaty provisions. On that analysis, tax was not required to be deducted at source on either set of payments, and the corresponding disallowances were deleted. en-us Wed, 13 Apr 2016 00:00:00 +0530 Sun, 01 May 2016 20:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327050 Revenue sharing of incremental advertisement receipts was treated as outside section 194C because the arrangement was not a contract for carrying out work or rendering services, and the airline's in-flight display of magazines was for its own business purpose. Payments for downloading photographs for one-time, limited publication use were treated as use of copyrighted material, not acquisition or use of copyright; they therefore fell outside royalty treatment under the Act and the treaty provisions. On that analysis, tax was not required to be deducted at source on either set of payments, and the corresponding disallowances were deleted. Case-Laws Income Tax Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327050