https://www.taxtmi.com/caselaws?id=797323 Fees received for live transmission or live feeds of cricket matches are characterised as royalty receipts where the service generating the income falls within Explanation 2 to section 9(1)(vi). The central legal distinction concerns copyright and broadcast rights. The Supreme Court dismissed the Special Leave Petition in light of the order in Deputy Director of Income Tax International Taxation v. Shine Satellite Public Company Ltd. en-us Fri, 14 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797323 Fees received for live transmission or live feeds of cricket matches are characterised as royalty receipts where the service generating the income falls within Explanation 2 to section 9(1)(vi). The central legal distinction concerns copyright and broadcast rights. The Supreme Court dismissed the Special Leave Petition in light of the order in Deputy Director of Income Tax International Taxation v. Shine Satellite Public Company Ltd. Case-Laws Income Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797323