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2014 (5) TMI 327 - HC - Income TaxTDS on Payment made for acquisition of telecast rights – Royalty as per Explanation 2 of section 9(1)(vi)(c) of the Act or not – Article 12(7) of DTAA – Chargeability of payment – Held that:- Both the CIT(A) as also the Tribunal was of the view that if the underlying facts are not in dispute, then, the payment for the cricket rights is made only for broadcasting operations of the assessee which are carried out from Singapore - The liability for the payment is incurred by the assessee in connection with the broadcasting operations in Singapore - That has no connection with the marketing activities carried out through its alleged permanent establishment in India - There is no economic link between the payments assuming that they are in the nature of royalties made out of India cannot be termed as perverse - the Revenue stand cannot be upheld - There has been no general rule laid down nor can the Tribunal's order be seen as having any impact or repercussion on cases pending before the authorities or before the Tribunal - none of the apprehensions of Mr.Tejveer Singh can enable the court to entertain the appeal – no substantial question of law arises for consideration – Decided against Revenue.
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