#Section 195

Under Section 195 of the CrPC, a police FIR alleging obstruction of a public servant is invalid unless the servant files a written complaint; the Gujarat High Court therefore quashed the FIR. The ruling bars cognizance of such offences without the statutory complaint, protecting accused persons from unwarranted prosecution.

ITAT Delhi clarifies that payments for live sports broadcasting rights do not qualify as 'royalty' under Section 9(1)(vi) of the Income Tax Act, exempting such transactions from TDS obligations under Section 195. The ruling shields broadcasters from disallowances under Section 40(a)(i) and sets a precedent for distinguishing between live rights and intellectual property royalties.