Broadcasting Production Right doesn’t fall under the Ambit of Royalty under Article 12 of U.S. Treaty: ITAT grants relief to Fox International Channels [Read Order]

By Sunayana Dhal - On September 22, 2023 10:43 am - 2 mins read
Broadcasting- Production - Ambit - Royalty - U-S-Treaty-ITAT - relief - Fox- International Channels-TAXSCAN

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) while grating relief to Fox International Channels, held that broadcasting production rights doesn’t fall under the ambit of royalty under Article 12 of the United States Treaty. The assessee, Fox International Channels (FIC) is a non-resident foreign company, incorporated in the US. It is primarily…

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