Amount Received from US Broadcasting Company Not Taxable as “Royalty” Under India-US DTAA

Turner Broadcasting System Asia Pacific Vs DCIT (ITAT Delhi)

Conclusion: Distribution revenue received by Turner Broadcasting System Asia Pacific, Inc. ( TBSAP ), a U.S.-based company, from its Indian affiliate was not taxable as “royalty” under the Income Tax Act, 1961, or the India-U.S. Double Taxation Avoidance A

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