Case Law Details
Case Name : Cricket Australia Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1179/Del/2022
Date of Judgement/Order : 24/08/2023
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
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Cricket Australia Vs ACIT (ITAT Delhi)
ITAT Delhi held that as there is no copyright on live events, the license fees for live and non-live transmission right cannot be taxed as royaty in terms of section 9(1)(vi) of the Income Tax Act. Accordingly, addition deleted.
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