Fee received towards live transmissions of cricket matches  programmes held in Australia is  not “Royalty” under Indo -Australia DTAA: ITAT deletes addition against Cricket Australia [Read Order]

Fee - Fee received towards live transmissions - Fee received towards live transmissions of cricket - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that fee received towards live transmissions of cricket matches programs held in Australia is not royalty under India -Australia Double Taxation Avoidance Agreement .Hence the  bench deleted the addition made against the Cricket Australia. Assesee, Cricket Australia return  of income was filed   on 31.10.2018 after assessee…

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