Live Telecast Rights Not Royalty Due to Absence of Enduring Benefit: Delhi HC

CIT (International Taxation) Vs Sri Lanka Cricket (Delhi High Court) Live Feed Is Not Royalty: Delhi High Court Dismisses Revenue’s Appeal in Sri Lanka Cricket Case The Delhi High Court dismissed the Revenue’s appeal and held that fees received by Sri Lanka Cricket for granting rights of live telecast / live feed of cricket matches cannot be treated as “royalty” under Section 9(1)(vi) of the Income-tax Act. Relying on its earlier rulings in Delhi Race Club and Fox Network Group Singapore, the Court reiterated that a live broadcast does not constitute a ‘copyright work’, and mere tr...