Permanent establishment determines taxability of foreign telecasting companies' business receipts under domestic and treaty rules. Prior presumptive computation for advertising receipts of foreign telecasting companies is withdrawn; Assessing Officers must determine total income under the Income tax Act, invoking rule 10 where Indian accounts are absent. For residents of DTAA countries advertising and other business receipts are taxable in India only if a Permanent Establishment exists, with taxability decided on case facts; residents of non DTAA countries are taxed under domestic territorial provisions (section 5 read with section 9).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Permanent establishment determines taxability of foreign telecasting companies' business receipts under domestic and treaty rules.
Prior presumptive computation for advertising receipts of foreign telecasting companies is withdrawn; Assessing Officers must determine total income under the Income tax Act, invoking rule 10 where Indian accounts are absent. For residents of DTAA countries advertising and other business receipts are taxable in India only if a Permanent Establishment exists, with taxability decided on case facts; residents of non DTAA countries are taxed under domestic territorial provisions (section 5 read with section 9).
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