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Tax U/s. 195 not deductible on consideration for live broadcasting
Case Law Details
- Case Name
- The Asst. Director of Income Tax (International Taxation) V/s. M/s. Neo Sports Broadcast Private Limited (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008- 2009
- Courts
- ITAT Mumbai
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Asst. DIT (Intl. Tax.) v. M/s.Neo Sports Broadcast Private Limited (ITAT mumbai) –
The relevant criteria is the carrying on of business operations in India by the non-resident and not the earning of income by any resident from the use of any product acquired from the non-resident. Where the non-resident only allows some resident to exploit certain right vested in it on commercial basis, it cannot be said that the non-resident has carried out any business activity in India.
The act of the assessee earning revenues from India cannot lead to a business connection of Nim...
