S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sub-licensed sports broadcasting rights in relation to live feeds to Indian company-live feed cannot constitute a scientific work-Fees received cannot be considered as royalty-DTAA-India-Singapore. [Art. 12]
CIT v. (IT) v. Fox Network Group Singapore Pte. Ltd. (2024) 158 Taxmann.com 434 (2025) 473 ITR 528 (Delhi)(HC) CIT v. (IT) v. ESS (2024) 158 Taxmann.com 434 (2025) 473 ITR 528 (Delhi)(HC)