Saturday International Tax Gyan!! (SITG – 232) #taxmadeeasy #taxinpic
Distribution of television channels will not give rise to transfer of copyright in favour of Indian entities, payments made by Indian entities to assessee would not fall within ambit of consideration for use of, or right to use, any copyright of literary, artistic or scientific work and, thus, would not be taxable as royalty under section 9(1)(vi).
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