“Live Rights” not “Copyright”, any Payment made not Taxable as Royalty: ITAT [Read Order]

“Live Rights” not “copyright”, any Payment made not Taxable as Royalty, rules ITAT
By Kalyani B. Nair - On January 27, 2024 10:30 am - 2 mins read
ITAT - ITAT Delhi - Live Rights - Copyright - Royalty fee - Royalty tax - Tax news - Royalty - TAXSCAN

The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that “Live Rights” are not “copyright”, any payments made are not taxable as royalty. The question before the Tribunal is as to, whether the right to broadcast “Live events” is not “copyright” and payment made there to is “Royalty” under section…

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