This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Advertisement and distribution revenue of Discovery Asia INC. taxable as per MAP
Case Law Details
- Case Name
- Discovery Networks Asia Pacific Pte Ltd. Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Discovery Networks Asia Pacific Pte Ltd. Vs ACIT (ITAT Delhi)
ITAT Delhi held that advertisement and distribution revenue earned by Discovery Asia Inc. is taxable as per Mutual Agreement Resolution (MAP) as decided by competent authority of India & USA. Accordingly, appeal allowed partially.
Facts- Discovery Networks Asia Pacific Pte Ltd [DNAP] is a tax resident company of Singapore within the meaning of Article 4 of the India-Singapore Double Taxation Avoidance Agreement (‘the Treaty’). Discovery Communications India (DCIN) is a company incorporated in India a...
Author Info
