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Subscription charges received from customers enabling them to view TV channels not taxable as royalty

May 6, 2019[2019] 106 353 (Bombay)/[2019] 265 Taxman 376 (Bombay)

INTERNATIONAL TAXATION : Where subscription charges were received by assessee-TV channel operator from customers enabling them to view channels, since said receipt was not for transfer of any copyright in literary, artistic or scientific work, it could not be categorized as 'royalty income'
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