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Income Tax | Live Cricket Not Royalty, Replay Is: Delhi ITAT Applies 93:7 Split u/s 9(1)(vi)
4 Sept 2026 · 4 Sept 2026By CA Vijayakumar Shetty
Delhi ITAT held live cricket broadcast rights are not royalty, but 7% attributable to non-live rights was taxable as royalty and subject to TDS. The post Live Cricket Not Royalty, Replay Is: Delhi ITAT Applies 93:7 Split u/s 9(1)(vi) appeared first on TaxGuru .
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