This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Income of non-resident for production of television signals for broadcasting of cricket matches in India taxable as fees for technical services on gross basis
Case Law Details
- Case Name
- Nimbus Sport International Pvt. Ltd. Vs DDIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002- 03
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Nimbus Sport International Pte. Ltd. Vs DDIT (ITAT Delhi) -Coming to the issue about the advertisement revenue received by the assessee in Singapore for matches played abroad, it has not been disputed that the matches in question for which advertisements were given by the Indian company were all played in foreign countries. The assessee does not have a PE in India. In this eventuality, the revenue collected by it for the matches played overseas and telecast at overseas will not attract the theory of force of attraction for taxing them in India.
The force of attraction cannot apply on an assum...
