This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Broadcast Rights Income Not Royalty Without Copyright Transfer
Case Law Details
- Case Name
- Asia Today Ltd. Vs ADIT (International Taxation) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Asia Today Ltd. Vs ADIT (International Taxation) (ITAT Mumbai)
Non-Exclusive Film Broadcasting Licence Is Not “Royalty”: ITAT Mumbai Holds ₹1 Cr Film-Rights Receipt of Mauritius Company Not Taxable in India
ITAT Mumbai (I Bench) in Asia Today Ltd. vs ADIT (International Taxation) (ITA No. 1403/Mum/2008, AY 2004-05, order dated 24.12.2025) has allowed the assessee’s appeal and held that consideration of ₹1 crore received for granting non-exclusive broadcasting rights of Hindi feature films does not constitute “royalty”, and hence is not taxable in India.
The Asses...
Author Info
