Introduction: Woven around the sports tournaments conducted in our country are few tax litigations that has emanated from them involving tax implications of various types of payments made by Indian entities to foreign sports associations and foreign players. Some of the nomenclature used to describe / characterize the payments in the agreements are very

Taxation and other laws amendment Act (TOLA) was passed by the parliament virtually without any discussion. Some important changes were made even beyond the original proposal contained in the Ordinance that was introduced earlier. In the last episode, we have discussed three such areas in detail. In the present episode, we discuss three more