Tax alert: Grant of distribution rights for broadcasting of channels, not royalty has been saved
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Tax alert: Grant of distribution rights for broadcasting of channels, not royalty
16 January 2024
The Mumbai Bench of the Income-tax Appellate Tribunal (ITAT) has held that income earned by a non-resident taxpayer from grant of distribution rights for
broadcasting of channels, is different from copyright as mentioned in the Copyright Act, 1957 and hence, is not taxable as royalty under section 9(1)(vi) of the Income-tax Act, 1961, as well as under provisions of the India-USA tax treaty.
