Global

Details

  • Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 6/12/2014

India - Pay-channel payments taxable as royalty 

June 12: The KPMG member firm in India has prepared the following June 2014 report (click on the hyperlink below to read more).
  • Payment for pay-channel charges taxable as royalty - The Cochin Bench of the Income-tax Appellate Tribunal held that payments for pay-channel charges are taxable as royalty income. The taxpayer was engaged in distributing the television channels or signals by cable, by receiving signals through satellite. This type of transmission is defined as a “process” under the definition of “royalty” in a provision of the Income-tax Act, 1961.

    The case is: Kerala Vision Ltd. Read a June 2014 report [PDF 439 KB]



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