Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1963 - AT - Income TaxIncome taxable in India - balance receipts not attributable to PE in India - IPL matches - receipts from the board of control for Cricket in India - period of stay of employees in India - whether the balance receipts not attributable to permanent establishment of the assessee can be taxed as fees for technical services under Article-13 of the India-UK Tax Treaty? - assessee is a company Incorporated under the laws of United Kingdom - HELD THAT:- The assessee and board of control for Cricket in India entered into an arrangement, contract for establishment, commercialization and operation of the Indian Premier league in September 2007. The assessee entered into an initial contract and subsequent separate service agreement for the services to be provided to the board of control for Cricket in India in relation to IPL. For the purpose of provision of the services it deputed some of its employees for undertaking the on ground implementation and elated supervision activities in India. The stay of these employees has exceeded the threshold limit of 90 days in India and hence the assessee was having a permanent establishment under article 5 of the DTAA. The assessee attributed 63% of the total receipts from the board of control for Cricket in India as attributable to such PE and balance receipt of 37% was held to be not taxable in India. This was the stand taken by the assessee. According to that the receipt were not taxable in India. AO held that the above sum is taxable as fees for technical services. As accepted by both the parties the above issue is squarely covered against the assessee by the decision of the coordinate bench in assessee‟s own case for assessment year 2010 – 11 [2016 (11) TMI 65 - ITAT DELHI] as well as for assessment year 2011 – 12 to 2014 – 15 [2018 (5) TMI 2089 - ITAT DELHI]
|