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HomeDirect TaxPayments for Overseas ‘Live Sports Broadcasting Rights’ Not Taxable as Royalty: ITAT

Payments for Overseas ‘Live Sports Broadcasting Rights’ Not Taxable as Royalty: ITAT

Direct Tax

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By Mariya Paliwala
Payments for Overseas ‘Live Sports Broadcasting Rights’ Not Taxable as Royalty: ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion of a disallowance of ₹32.53 crore made against Lex Sportel Vision Pvt. Ltd., holding that payments made to overseas entities for acquisition of “Live Rights” for sports broadcasting do not amount to royalty under Section 9(1)(vi) of the Income Tax Act…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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