Indo-Singapore DTAA – Mere existence of a PE in India cannot lead to a conclusion that royalties arise in India

RELEVANT EXTRACTS 2. The facts of the case are that the assessee is a Singapore based company engaged in the business of acquiring television programs, motion pictures and sports events and exhibiting the same on its television channels from Singapore. The assessee is a tax resident of Singapore in terms of Article 4 of the India Singapore Tax Treaty. 3. The assessee had entered into an agreement on January 25, 2002 with Global Cricket Corpn. Pvt. Ltd. (GCC) (also a tax resident of Singapore under the Treaty). Under the agreement, GCC has granted `rights’ to the assessee throughout the l...