https://www.taxtmi.com/caselaws?id=286438 The Tribunal held that the amount received by the assessee from the Board of Control of Cricket in India (BCCI) for preparing live feed of cricket matches was not "fees for technical services" or "royalty" under the India UK Double Taxation Avoidance Agreement. The Tribunal determined that the payment did not involve the use of any copyright or transfer of rights in respect of any copyright or scientific works, thus not meeting the criteria for royalty classification. The decision was supported by a ruling of the Delhi High Court in a similar case. en-us Tue, 05 Feb 2019 00:00:00 +0530 Wed, 26 Feb 2020 10:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286438 The Tribunal held that the amount received by the assessee from the Board of Control of Cricket in India (BCCI) for preparing live feed of cricket matches was not "fees for technical services" or "royalty" under the India UK Double Taxation Avoidance Agreement. The Tribunal determined that the payment did not involve the use of any copyright or transfer of rights in respect of any copyright or scientific works, thus not meeting the criteria for royalty classification. The decision was supported by a ruling of the Delhi High Court in a similar case. Case-Laws Income Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286438