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Income Tax - Highlights / Catch Notes

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Royality u/s 9 - Addition in respect of license fee for live and ...


Royalty Addition u/s 9 Not Applicable Without DTAA Changes, Following New Skies Satellite BV Precedent.

August 28, 2023

Case Laws     Income Tax     AT

Royality u/s 9 - Addition in respect of license fee for live and non-live transmission qua Sony Pictures Networks India Pvt.Ltd. - In the absence of any corresponding change into DTAA in terms, ratio laid down in New Skies Satellite BV (Supra) the amended provision of section 9 of the Act, would have no application. - AT

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