2012 (4) TMI 816

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..... rder passed by the CIT(A) on 30-11-2007 holding that the payments made to Pakistan Cricket Board (PCB) towards live telecast of events are not royalty payment and hence there is no requirement of deduction of tax at source u/s.195 of the act. 2. Briefly stated, the facts of the case are that the assessee is a company registered in and tax resident of Mauritius. It made an application u/s.195(2) f .....

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..... eduction of tax at source. Both the sides are in agreement that the facts and circumstances of the instant case are mutatis mutandis similar to those considered and decided by the Tribunal in the aforenoted case of Neo Sports Broadcast Pvt. Ltd. (supra). The impugned order, being in conformity with the view taken by the Tribunal in the aforesaid case of Neo Sports Broadcast Pvt. Ltd. (supra), does .....

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