https://www.taxtmi.com/caselaws?id=305986 The tribunal allowed the appeal, ruling that fees for live transmission are not taxable as 'royalty' under the Act or the India-Singapore Tax Treaty. The decision was based on the finding that live telecasts do not involve copyright, following the precedent set in the Delhi Race Club case. Other issues such as interest levies and penalty proceedings were considered general and did not impact the appeal outcome, which favored the appellant. en-us Fri, 20 Mar 2020 00:00:00 +0530 Tue, 03 Jan 2023 21:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305986 The tribunal allowed the appeal, ruling that fees for live transmission are not taxable as 'royalty' under the Act or the India-Singapore Tax Treaty. The decision was based on the finding that live telecasts do not involve copyright, following the precedent set in the Delhi Race Club case. Other issues such as interest levies and penalty proceedings were considered general and did not impact the appeal outcome, which favored the appellant. Case-Laws Income Tax Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305986