Live Feed Income Excluded from Royalty Definition Under Indian Tax Law, Impacting Tax Classification. https://www.taxtmi.com/highlights?id=74360 Accrual of income in India - royalty receipt - transmission of ‘live feed’ - Income from the transmission of 'live feed' does not fall within the ambit of 'royalty' under Section 9(1)(vi) of the Income Tax Act, as per the interpretation of what constitutes 'work' under the Copyright Act. - HC en-us Wed, 24 Jan 2024 07:57:01 +0530 Wed, 24 Jan 2024 07:57:01 +0530 TaxTMI RSS Generator Live Feed Income Excluded from Royalty Definition Under Indian Tax Law, Impacting Tax Classification. https://www.taxtmi.com/highlights?id=74360 Accrual of income in India - royalty receipt - transmission of ‘live feed’ - Income from the transmission of 'live feed' does not fall within the ambit of 'royalty' under Section 9(1)(vi) of the Income Tax Act, as per the interpretation of what constitutes 'work' under the Copyright Act. - HC Highlights Income Tax Wed, 24 Jan 2024 07:57:01 +0530 https://www.taxtmi.com/highlights?id=74360