https://www.taxtmi.com/caselaws?id=306379 Consideration for the sale, distribution or exhibition of cinematographic films falls within the carve-out in Explanation 2(v) to section 9(1)(vi) of the Income-tax Act and is not taxable as royalty in India. The same receipts, treated as business profits, could be taxed in India only if the non-resident had a permanent establishment there. The Indian company was found to act independently and was not a dependent agent permanent establishment, so the business profits also remained outside Indian tax net. en-us Wed, 26 Jul 2017 00:00:00 +0530 Tue, 24 Jan 2023 21:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306379 Consideration for the sale, distribution or exhibition of cinematographic films falls within the carve-out in Explanation 2(v) to section 9(1)(vi) of the Income-tax Act and is not taxable as royalty in India. The same receipts, treated as business profits, could be taxed in India only if the non-resident had a permanent establishment there. The Indian company was found to act independently and was not a dependent agent permanent establishment, so the business profits also remained outside Indian tax net. Case-Laws Income Tax Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306379