Nature of payment received - royalty or Fee for Technical ...

Payment for Content Production Not Royalty or FTS Under Income Tax Rules; Content Owned by BCCI.

September 1, 2015

Case Laws Income Tax AT

Nature of payment received - royalty or Fee for Technical services (FTS) - BCCI becomes the owner of the program content produced by the assessee. The job of the assessee ends upon the production of the program content and the broadcasting is carried out by some other entity to which license was given by the BCCI - cannot be held as royalty - AT

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Nature of payment received - royalty or Fee for Technical ...

Payment for Content Production Not Royalty or FTS Under Income Tax Rules; Content Owned by BCCI.

September 1, 2015

Case Laws Income Tax AT

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