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2019 (4) TMI 1621 - HC - Income TaxIncome by way of royalty - broadcast reproduction right - DTAA with Singapore - addition of income as per rule 10A on account of “Advertisement Revenue” and “Distribution revenue” - PE in India - HELD THAT:- Only if the payment in the present case by way of a royalty as explained in explanation (2) below subsection (1) of Section 9 of the Act, the question of applicability of clause (vi) of subsection (1) of Section 9 would arise. Revenue placed considerable tress on clause (v) of explanation (2) by virtue of which the transfer of the rights in respect of copyright of a literary, artistic or scientific wok including cinematograph film or films or tape used for radio or television broadcasting etc. would come within the fold of royalty for the purpose of Section 9(1) of the Act. We do not see how the payment in the present case could be covered within the said expressions. As noted, this is not a case where payment of any copyright in literary, artistic or scientific work was being made. We may also notice that India Singapore Double Taxation Avoidance Agreement contains Article 12 pertaining to royalty and fees for technical service. Even going by this definition, the payment in question can not be categorized as royalty.
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