incurred on translating the foreign language entertainment programmes
into Indian languages for making them ready for use/broadcast on the
assessee ... foreign language entertainment programmes
into Indian languages; without incurring of which, such foreign language
programmes could not have been broadcast on the assessee
upon to argue
that it is a outright sale of programme for Asian and Indian territories
which is perpetual in nature. On the issue ... case of outright purchase of programmes,
but a payment for use of broadcasting rights. He contended that Hon'ble
Supreme Court Judgement
India to assess the radio listening habits of Indians and supply such information to the British Broadcasting Corporation(BBC). This was held to be covered ... British Broadcasting Corporation was said to have 'used' the information when it formulated or modified its broadcasting programmes to India according
treating the telecasting of
Programmes & Films and distribution of TV channels through its local
distributors as Resale of Programmes by AE and applying ... limited Indian ethnic population abroad and
have limited viewership and market for these programs.
d) The AE is mainly in broadcasting and telecasting business
including cinematograph
film and film, tapes or discs for radio or television broadcasting), any
patent, trade mark, design or model, plan, secret formula or process ... cost or production fees and not for any licensing
rights in any programme. Further, Clause 1 to 6 of the agreement,
specifically spells
Star India (P) Ltd. vs Additional Commissioner Of Income Tax on 28 July, 2006
Equivalent
Entertainment Network (India) Ltd, ... vs Asst Cit Rg 11(1), Mumbai on 26 June, 2019
mere recruitment agent, its services would not be retained by the giant Indian companies who have their local offices and who do not need ... programme. The BBC would make modifications in its programmes after knowing, from the information supplied by the assessee, as to how its broadcasts are received
Asia Today Ltd,Mumbai vs Adit (It) 2(2), Mumbai on 24 December, 2025
IN
instant case, the assessee is in the business of broadcasting
of television programmes and advertisements. The time limit available to
the assessee ... appears to have been
segregated into "Advertisement airtime" and "Programme air time",
meaning thereby, the assessee has prefixed the time limit
