https://www.taxtmi.com/caselaws?id=758396 Distribution revenue received for granting channel distribution rights was held to be business income because the arrangement transferred only a commercial right to distribute and did not involve transfer of copyright. The assessee retained ownership of the content, and the receipts were linked to broadcast reproduction rights rather than royalty under domestic law or the treaty. A consistent treatment accepted in earlier years, including under the MAP arrangement, was followed in the absence of any material change in facts or law. The additions were deleted and the assessee's appeals were allowed. en-us Mon, 09 Sep 2024 00:00:00 +0530 Thu, 12 Sep 2024 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758396 Distribution revenue received for granting channel distribution rights was held to be business income because the arrangement transferred only a commercial right to distribute and did not involve transfer of copyright. The assessee retained ownership of the content, and the receipts were linked to broadcast reproduction rights rather than royalty under domestic law or the treaty. A consistent treatment accepted in earlier years, including under the MAP arrangement, was followed in the absence of any material change in facts or law. The additions were deleted and the assessee's appeals were allowed. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758396