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Fees received towards live transmission not taxable as ‘royalty’ in terms of section 9(l)(vi)
Case Law Details
- Case Name
- ESS (Formerly known as ESPN Star Sports) Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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ESS (Formerly known as ESPN Star Sports) Vs ACIT (ITAT Delhi)
ITAT Delhi held that there is no copyright on live events, and therefore, the fee received towards live transmission cannot be taxed as ‘royalty’ in terms of Section 9(l)(vi).
Facts- The case of the assesse was picked for compulsory scrutiny through CASS. The Assessing Officer referred the matter to Transfer pricing Officer (“TPO”) after obtaining the prior approval of the Competent Authority. However, he did not propose any adjustment. Thereafter, a draft assessment order was passed whereby the Assessing officer pro...
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