https://www.taxtmi.com/highlights?id=96221 Fees paid for live transmission of sporting events were analysed as royalties versus payment for broadcasting rights. The court applied the distinction between copyright and broadcast right, noting that live telecast lacks the minimum requirement of creativity to qualify as a copyrightable work; the licence was confined to live feed without enduring recording or re-telecast rights, and therefore did not confer continuing benefits characteristic of royalty. Consequently, receipts for the limited live transmission were not classifiable as royalty income and were not taxable as such against the payer. en-us Wed, 21 Jan 2026 08:41:28 +0530 Wed, 21 Jan 2026 08:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96221 Fees paid for live transmission of sporting events were analysed as royalties versus payment for broadcasting rights. The court applied the distinction between copyright and broadcast right, noting that live telecast lacks the minimum requirement of creativity to qualify as a copyrightable work; the licence was confined to live feed without enduring recording or re-telecast rights, and therefore did not confer continuing benefits characteristic of royalty. Consequently, receipts for the limited live transmission were not classifiable as royalty income and were not taxable as such against the payer. Highlights Income Tax Wed, 21 Jan 2026 08:41:28 +0530 https://www.taxtmi.com/highlights?id=96221