https://www.taxtmi.com/caselaws?id=305965 The Appellate Tribunal ITAT MUMBAI upheld the decisions in favor of the assessee regarding the classification of payments for live telecast of events and payments to content providers. The Tribunal ruled that the payments did not constitute royalty payments and did not arise in India under the India-Mauritius treaty. The Revenue's appeal was dismissed, and the assessee was not found liable under section 201(1) and 201(1A) of the Act. The order was pronounced on 18th May 2012. en-us Fri, 18 May 2012 00:00:00 +0530 Mon, 02 Jan 2023 15:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305965 The Appellate Tribunal ITAT MUMBAI upheld the decisions in favor of the assessee regarding the classification of payments for live telecast of events and payments to content providers. The Tribunal ruled that the payments did not constitute royalty payments and did not arise in India under the India-Mauritius treaty. The Revenue's appeal was dismissed, and the assessee was not found liable under section 201(1) and 201(1A) of the Act. The order was pronounced on 18th May 2012. Case-Laws Income Tax Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305965