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Case Law Details

Case Name : ESS (Formerly known as ESPN Star Sports) Vs ACIT (ITAT Delhi)
Related Assessment Year : 2014-15
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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. Ho

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