Broadcasting Services : Where assessee, a Singaporean company, sub-licensed sports broadcasting rights in relation to live feeds to Indian company, since a live feed cannot constitute a ‘work’ in which copyright can subsist and broadcast or live coverage does not have a copyright, payment for live telecast is neither payment for transfer of any copyright nor any scientific work so as to fall under ambit of royalty under Explanation 2 to section 9(1)(vi) – Commissioner of Income tax, IT-1 v. Fox Network Group Singapore (P.) Ltd. – [2024] 158 taxmann.com 434 (Delhi)