https://www.taxtmi.com/caselaws?id=796069 Payments to overseas rights holders for live broadcast rights did not constitute royalty where live events were not copyrightable works and the consideration was specifically allocated to Live Rights rather than a bundle of rights. The payments were not made to satellite operators and did not concern use of a satellite or any process. On this basis, such payments fell outside royalty under Section 9(1)(vi) of the Income-tax Act, with no tax deduction obligation under Section 195 and no resulting disallowance under Section 40(a)(i). en-us Mon, 27 Apr 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796069 Payments to overseas rights holders for live broadcast rights did not constitute royalty where live events were not copyrightable works and the consideration was specifically allocated to Live Rights rather than a bundle of rights. The payments were not made to satellite operators and did not concern use of a satellite or any process. On this basis, such payments fell outside royalty under Section 9(1)(vi) of the Income-tax Act, with no tax deduction obligation under Section 195 and no resulting disallowance under Section 40(a)(i). Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796069