TMI Blog2010 (2) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... literary; (ii) artistic; (iii) scientific work; and (iv) cinematographic films and films or tapes for radio or television broadcasting. What the Commissioner of Income Tax (Appeals) failed to note was that there was no transfer of a copyright or the right to use the copyright flowing from IMG Canada to the respondent / assessee and, therefore, any payment made by the respondent/ assessee to IMG Canada would not fall within Article 13(3)(c) of the said DTAA. - The reference in Article 13(3)(c) is to “any copyright” and it is not a reference to “any right – revenue appeal dismissed. - 1064/2007 - - - Dated:- 19-2-2010 - MR. BADAR DURREZ AHMED and MR. SIDDHARTH MRIDUL, JJ. For the Appellant: Mr Sanjeev Sabharwal For the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untries. The matches were to be recognized by the ICC as having full one day international cricket status. 4. The Schedule to the said agreement specifies the details of the Title Sponsor Package, which included the right that all the matches and the tournaments would be referred to as "Sahara Cup". It also provided for incorporation of the Sahara name and logo as the official tournament logo. The said Sahara name and logo was to be prominently displayed at either ends of the cricket ground on the outfield as also prominently displayed on the stumps and the score boards. The players clothing was also required to display the Sahara logo. Apart from these rights, certain other rights, such as provision for certain number of VVIP tickets, VI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut in the Schedule to the said agreement and to which we have already referred to above. Article 13(3) describes the term "royalties" to mean payments of any kind including rentals received as a consideration for the use of or the right to use:- (a) any patent, trademark, design or model, plan, secret formula or process; (b) industrial, commercial or scientific equipments or information concerning industrial, commercial or scientific experience; and (c) any copyright of literary, artistic or scientific work cinematographic films and films or tapes for radio or television broadcasting. It is apparent that unless and until the payment is in connection with the right to use or is by way of consideration for the right to use any of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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