https://www.taxtmi.com/caselaws?id=306335 The Tribunal held that the receipt for distributing cinematographic films did not constitute taxable income in India as business profit attributable to a Permanent Establishment (PE). Relying on a previous decision and the principle of consistency, it was determined that the assessee had no PE in India for the relevant assessment year. Consequently, the amount received under the distribution agreement was deemed not taxable in India. The appeal was allowed in favor of the assessee, with the Tribunal deeming other raised issues irrelevant due to the main taxability determination. en-us Fri, 22 Feb 2013 00:00:00 +0530 Fri, 10 Mar 2023 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306335 The Tribunal held that the receipt for distributing cinematographic films did not constitute taxable income in India as business profit attributable to a Permanent Establishment (PE). Relying on a previous decision and the principle of consistency, it was determined that the assessee had no PE in India for the relevant assessment year. Consequently, the amount received under the distribution agreement was deemed not taxable in India. The appeal was allowed in favor of the assessee, with the Tribunal deeming other raised issues irrelevant due to the main taxability determination. Case-Laws Income Tax Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306335