https://www.taxtmi.com/caselaws?id=247400 The Court held that the Tribunal's conclusion on the telecast-rights payment was based on concurrent factual findings and did not raise any substantial question of law. The assessee was a Singapore resident, the cricket-rights agreement was with another Singapore resident, and the payment was linked to broadcasting operations carried on from Singapore rather than any marketing activity or permanent establishment in India. Because there was no economic nexus between the payment and the Indian permanent establishment, the Tribunal's view was not perverse. The Revenue's challenge therefore failed. en-us Mon, 28 Apr 2014 00:00:00 +0530 Sat, 10 May 2014 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247400 The Court held that the Tribunal's conclusion on the telecast-rights payment was based on concurrent factual findings and did not raise any substantial question of law. The assessee was a Singapore resident, the cricket-rights agreement was with another Singapore resident, and the payment was linked to broadcasting operations carried on from Singapore rather than any marketing activity or permanent establishment in India. Because there was no economic nexus between the payment and the Indian permanent establishment, the Tribunal's view was not perverse. The Revenue's challenge therefore failed. Case-Laws Income Tax Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247400