https://www.taxtmi.com/caselaws?id=185517 Identical taxability issues already settled in the assessee's own earlier years were followed for the later years, so advertisement revenue was treated as not taxable in India for want of a business connection or permanent establishment. Distribution receipts were also held not taxable as royalty or business income, and the presence of arm's length remuneration to the Indian group entity did not alter that position. Interest on tax refunds was dealt with under the earlier treaty-based ruling and the special bench view, leaving no separate adverse tax consequence on the alternative grounds. en-us Mon, 29 Feb 2016 00:00:00 +0530 Wed, 17 Aug 2016 08:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185517 Identical taxability issues already settled in the assessee's own earlier years were followed for the later years, so advertisement revenue was treated as not taxable in India for want of a business connection or permanent establishment. Distribution receipts were also held not taxable as royalty or business income, and the presence of arm's length remuneration to the Indian group entity did not alter that position. Interest on tax refunds was dealt with under the earlier treaty-based ruling and the special bench view, leaving no separate adverse tax consequence on the alternative grounds. Case-Laws Income Tax Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185517