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2023 (1) TMI 952 - AT - Income TaxPE in India - Dependent Agent Permanent Establishment of the appellant - income earned by the assessee as royalty from India is taxable in India - income from distribution and exhibition of films - The assessee is a tax resident of USA as engaged in export of films from USA, produced either by its group studios or produced by third parties - HELD THAT:- We find that the Tribunal in appeal by Revenue in [2011 (12) TMI 195 - ITAT MUMBAI] examined the issue and held that the assessee has no PE in India Tribunal in subsequent assessment years i.e. AY 2007-08 to 2014-15 and 2017-18 to 2018-19 has consistently decided this issue in favour of assessee by following the decision rendered in assessment year 2006-07 [2011 (12) TMI 195 - ITAT MUMBAI] We find that DRP of the directions for the impugned AY has recorded the fact that the DRP in assessee’s case has considered the issue in AY 2017-18 and the material facts remain the same during year under reference. The only reason for not following the order of Tribunal for preceding years is that the Hon’ble Bombay High Court on the issue of existence of PE of the assessee in India has admitted similar question of law in appeal by the Revenue in assessee’s case for assessment year 2008-09. No contrary decision was brought to the notice of Bench by the Revenue. In the light of the fact that in the preceding assessment years on same set of facts, the Tribunal has been consistently holding that the assessee has no PE in India. Following the decision of Co-ordinate Bench in assessee’s own case ground of the appeal is allowed.
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