Receipts for live telecast services are not "royalty" under Section 9(1)(vi); transmission payments, not payment for IP use

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....The ITAT held that receipts by the taxpayer from a third party for live telecast services do not constitute "royalty" under section 9(1)(vi) and therefore are not taxable in India as royalty income. Applying the relevant precedent, the Tribunal concluded that the payment related to transmission/telecast services and did not transfer proprietary rights or constitute consideration for use of intellectual property in the manner contemplated by the royalty provision. Consequently, the grievance challenging taxation of the live-telecast receipts as royalty is allowed, and the impugned assessment adjustment treating those receipts as taxable royalty income is set aside.....