AGENCE FRANCE PRESSE Vs. ADIT

JUDGEMENT

(1.) THIS appeal by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) -XI, New Delhi dated 28.12.2010 pertaining to assessment year 2006 -07.

(2.) THE assessee filed abridged grounds of appeal for all the assessment year which are identical are reproduced as under: -

(3.) The principal issue arising in the instant appeal is whether any copyright subsists in the news reports & photographs distributed/circulated by the assessee within India in terms of relevant provisions of Copyright Act, 1957, and accordingly, such impugned copyright qualify as 'royalties' within meaning ascribed under Paragraph 3 of Article 13 of DTAA between India and France read with Explanation 2(v) to Section 9(1)(vi) of the Income Tax Act during the relevant year.