Case Note: MSM Satellite – Payment to Overseas Broadcasters Not Royalty

Journal

Author

Bhandari, L.

Country

India

Published Date

24 July 2019

Issue

Asia-Pacific Tax Bulletin 2019 (Volume 25), No. 5

DOI

https://doi.org/10.59403/2qny0gx

Document

Go to Tax Research Platform

This case note analyses the Bombay High Court in MSM Satellite. The Court held that payment to overseas broadcasters is not royalty.