https://www.taxtmi.com/caselaws?id=442274 Licence fee for live and non-live transmission rights was held not to be royalty under the Income-tax Act and the India-Australia DTAA, because live telecast or broadcast rights did not amount to transfer of copyright and a unilateral domestic expansion of the royalty definition could not override the treaty. Tournament fee and reimbursement of dinner tickets were also not sustained as royalty, since the assessment did not record any clear, reasoned basis linking those receipts to royalty. Credit for tax deducted at source was directed to be verified and allowed in accordance with law. en-us Thu, 24 Aug 2023 00:00:00 +0530 Mon, 10 Jun 2024 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442274 Licence fee for live and non-live transmission rights was held not to be royalty under the Income-tax Act and the India-Australia DTAA, because live telecast or broadcast rights did not amount to transfer of copyright and a unilateral domestic expansion of the royalty definition could not override the treaty. Tournament fee and reimbursement of dinner tickets were also not sustained as royalty, since the assessment did not record any clear, reasoned basis linking those receipts to royalty. Credit for tax deducted at source was directed to be verified and allowed in accordance with law. Case-Laws Income Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442274