https://www.taxtmi.com/caselaws?id=776770 Receipts from granting live telecast rights for cricket matches were treated as not constituting royalty under section 9(1)(vi) of the Income-tax Act, 1961. The analysis relied on binding judicial precedent dealing with similar live transmission receipts and applied the principle that such income falls outside the statutory scope of royalty. Where the treaty position was relevant, it was considered to prevail, reinforcing the conclusion that live telecast receipts could not be taxed as royalty. The issue was resolved in favour of the assessee. en-us Mon, 28 Jul 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776770 Receipts from granting live telecast rights for cricket matches were treated as not constituting royalty under section 9(1)(vi) of the Income-tax Act, 1961. The analysis relied on binding judicial precedent dealing with similar live transmission receipts and applied the principle that such income falls outside the statutory scope of royalty. Where the treaty position was relevant, it was considered to prevail, reinforcing the conclusion that live telecast receipts could not be taxed as royalty. The issue was resolved in favour of the assessee. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776770