Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
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

Published on

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 23 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 23, 2026.GSTREVISED GST RETURN FORMS TO...
Direct Tax

Tax Dept. Can’t Disown System-Generated Hearing Notice: Punjab and Haryana High Court 

The Punjab and Haryana High Court has set aside a tax adjudication order passed...
Direct Tax

2 Adjoining Flats Can Qualify For Capital Gain Exemption: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that exemption...
Direct Tax

Delay Due To Missed Tax Emails Condoned: ITAT Imposes Rs. 5,000 Cost On Taxpayer

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has condoned delays of...

More like this

Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 23 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 23, 2026.GSTREVISED GST RETURN FORMS TO...
Direct Tax

Tax Dept. Can’t Disown System-Generated Hearing Notice: Punjab and Haryana High Court 

The Punjab and Haryana High Court has set aside a tax adjudication order passed...
Direct Tax

2 Adjoining Flats Can Qualify For Capital Gain Exemption: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that exemption...