Sports Broadcasting Fees for Live Feed Not Taxable as Royalty: Delhi High Court

CIT – International Taxation Vs Fox Network Group Singapore PTE Ltd. (Delhi High Court) Introduction: The Delhi High Court recently delivered a judgment in the case of CIT – International Taxation vs. Fox Network Group Singapore PTE Ltd., addressing the classification of fees received for live transmission under Section 9(1)(vi) of the Income Tax Act, 1961. The court’s decision is detailed in the full text of the judgment/order dated [Date]. Background: The appeal, filed by the Revenue, challenged the decisions of the Income Tax Appellate Tribunal (ITAT) for Assessment Years ...