https://www.taxtmi.com/caselaws?id=307474 The ITAT concluded that Taj India did not constitute an agency PE under the India-Mauritius DTAA, and no further income was attributable to the assessee in India. It also held that disallowances of programming costs and transponder fees under Section 40(a)(i) were incorrect, directing the AO to delete these additions. Consequently, the appeals filed by the assessee were allowed, and those by the revenue were dismissed. en-us Fri, 20 Jul 2018 00:00:00 +0530 Sun, 16 Apr 2023 17:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307474 The ITAT concluded that Taj India did not constitute an agency PE under the India-Mauritius DTAA, and no further income was attributable to the assessee in India. It also held that disallowances of programming costs and transponder fees under Section 40(a)(i) were incorrect, directing the AO to delete these additions. Consequently, the appeals filed by the assessee were allowed, and those by the revenue were dismissed. Case-Laws Income Tax Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307474