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Royalty paid by Non-resident to another Non-resident is not taxable if not related to and borne by PE in India
Case Law Details
- Case Name
- Set Satellite Vs The Addl Director of Income Tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003- 04
- Courts
- ITAT Mumbai
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Facts:- MSM Satellite Singapore Pte Ltd (SET), a tax resident of Singapore, is engaged in the business of acquiring television programs, motion pictures and sports events. It exhibits the same on its television channels from Singapore.
SET had entered into an agreement with Global Cricket Corporation (GCC), another tax resident of Singapore. GCC had granted rights to SET to transmit, broadcast, exhibit any moving or audio visual representations of cricket matches. The rights were for certain specified territories including India.
The Assessing officer (AO) treated the consideration paid to GC...
