| COURT: | Delhi High Court |
| CORAM: | Sanjiv Khanna J, V. Kameswar Rao J |
| SECTION(S): | 9(1)(vi) |
| GENRE: | International Tax |
| CATCH WORDS: | copyright, live broadcast, royalty |
| COUNSEL: | Satyen Sethi |
| DATE: | November 18, 2014 (Date of pronouncement) |
| DATE: | December 2, 2014 (Date of publication) |
| AY: | 2007-08, 2009-10 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 9(1)(vi): Broadcast or live coverage does not have a "copyright" & is consequently not assessable as "royalty" for purposes of TDS | |
(i) A live T.V coverage of any event is a communication of visual images to the public and would fall within the definition of the word “broadcast” in Section 2(dd). That apart we note that Section 13 does not contemplate …
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