TMI Blog2019 (2) TMI 1803X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition to hold that to include in the expression royalty, the payment in question should have to be made for the use of or right to use any copyright etc. The Tribunal referred to the decision of the Delhi High Court in the case of CIT v/s. Delhi Race Club Ltd., [ 2014 (12) TMI 265 - DELHI HIGH COURT] in support of its conclusions. We are in agreement with the view of the Tribunal. Consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 2 Appeal admitted on the following substantial question of law: Whether on the facts and circumstances of the case and in law, the Tribunal was justified in directing the AO not to treat the amount in question received by the assessee as in the nature of fees for technical services (FTS) ? 3 Registry is directed to communicate copy of this order to the Tribunal. This would en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act and also involved transfer of rights in respect of any copyright or scientific works within the meaning of Explanation 2(v) to Section 9(1) (vi) of the Act as well as under the DTAA between India and the UK. 5 This question arises in following background. Respondent-Assessee was engaged by Board of Control of Cricket in India (for short BCCI ) for preparing live feed of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and held that the payment received by the Assessee, cannot be termed as 'royalty'. This definition reads as under: (a) Payments of any kind received as a consideration for the use of, or the right to use, any copyright of a literary, artistic or scientific work, including cinematography films or work on films, tape or other means of reproduction for use in connection with radio or te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions. We are in agreement with the view of the Tribunal. Considering the nature of payments received by the Assessee from BCCI and considering the definition of term royalty contained in DTAA between two countries, it cannot be stated that Assessee received payment from the BCCI by way of royalty. There was no copyright vested in the Assessee for which the payment in question was being made. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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