https://www.taxtmi.com/caselaws?id=446257 ITAT Mumbai held that a Mauritius-based sports channel operator did not have a dependent agent permanent establishment (DAPE) in India under the India-Mauritius DTAA. The Revenue failed to prove that the Indian advertising sales agent habitually exercised authority to conclude contracts on behalf of the foreign company for both advertisement revenue and distribution functions. The tribunal also ruled that programming costs, transponder fees, and uplinking charges paid to non-residents outside India could not be deemed to arise in India, thereby deleting disallowances made under section 40(a)(ia) for non-deduction of TDS under section 195. en-us Thu, 26 Oct 2023 00:00:00 +0530 Wed, 29 Nov 2023 06:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446257 ITAT Mumbai held that a Mauritius-based sports channel operator did not have a dependent agent permanent establishment (DAPE) in India under the India-Mauritius DTAA. The Revenue failed to prove that the Indian advertising sales agent habitually exercised authority to conclude contracts on behalf of the foreign company for both advertisement revenue and distribution functions. The tribunal also ruled that programming costs, transponder fees, and uplinking charges paid to non-residents outside India could not be deemed to arise in India, thereby deleting disallowances made under section 40(a)(ia) for non-deduction of TDS under section 195. Case-Laws Income Tax Thu, 26 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446257