Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Validity of Faceless assessment u/s 144 r.w.s.144B...     TaxTMI    SEZ unit - Legal services - liability pay tax under...     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    TDS u/s 194H - Higher rate of TDS @20% in absence...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Detention Order under COFEPOSA - legal heirs of...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Income accrued or deemed to accrue in India - marketing and ...

Income Tax

February 26, 2021

Income accrued or deemed to accrue in India - marketing and advertising rights that have been granted under the MAA [Marketing and Advertising Agreement'] - rights under MAA - source of income was the game of cricket played in India - In the absence of any permanent establishment of the payee in India, is not chargeable to tax in India. Therefore, the payment made by the Applicant to IML for grant of commercial rights under MAA is not taxable in India as per the provisions of the DTAA between India and Mauritius. - AAR

View Source

 

← Previous Next →

 

You may also like:

  1. Income deemed to accrue or arise in India - interest income - In these years, the interest income has accrued on the deposits kept by the assessees in HSBC bank, Geneva...

  2. Income deemed to accrue or arise in India - Clause wise scheme and arrangement of various activities - Section 9

  3. Income deemed to accrue or arise in India - Section 9 of the Income-tax Act, 1961 as amended

  4. Grant of Bail - offence punishable u/s 132 of GST - admittedly, charge sheet has not been filed, therefore, right of `default bail' accrued to the applicant after...

  5. Cash Refund of accumulated CENVAT Credit - closure of manufacturing activity - When right to refund does not accrue under law, claim thereof is inconceivable - refund...

  6. Income Accrue or arise in India - FTS - the ultimate delivery of the software was outside India - Since there is no dispute that the services were rendered outside India...

  7. Income accrues or arises or deemed to accrue or arise in India - Unexplained foreign income - residential status of the assessee - The Tribunal upheld the CIT(A)'s...

  8. Income accrue or arise in India - Revenue from playing of the matches in India - DTAA - Payments made to the Non- Resident Sports Associations in the present case...

  9. TDS u/s 195 - disallowance u/s 40(a)(i) - commission paid to non-resident outside India for the services rendered outside India will not fall in the category of the...

  10. TDS u/s 195 - As the assessee rendered "International services" outside India which required the payment in question. If this is the position, which has not even been...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Denial of benefit u/s 115BAA - while filing its return of income as it...
H: Unexplained Cash Credit u/s 68 - Authenticity of the Will - sale consi...
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
H: Interest and penalty liability - Petitioner discharged GST liability b...
H: Imposition of 100% penalty - Late Filing of Writ Petition - Petitioner...
H: Violation of principles of natural justice - Demand of GST - mandate o...
H: Cancellation of registration of petitioner - appeal has been dismissed...
H: Scope of challenge to orders passed by the ITSC - Validity of exercisi...
H: Levy of penalty u/s 271(1)(c) - Denial of exemption of capital gains u...
H: Assessment order passed u/s 153A - valid approval granted u/s 153D or ...
H: Computation of short term capital gain - allowable expenditure u/s. 48...
H: Disallowance u/s 36(1)(vii) - bad debt claim in respect of identified ...
H: Validity of assessment passed w/o intimating u/s 143(1) - Denial of ex...
H: Refund Of excess amount of duty paid on short shipped quantity - Valua...
H: Import of road construction machines - Benefit of exemption - Actual u...
H: Transaction value - Valuation (Customs) - Special or abnormal discount...
A: A simplified GST guide designed for commission agents and brokers.
A: Delhi HC issued notice to decide on the taxability of providing corpor...
A: WAIVER OF INTREST UNDER SECTION 234A, 234B AND 234C OF INCOME TAX ACT, 1961
A: Rs. 3731 Crore Penalty Demand from the employees set aside
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
F: Input Tax Credit
F: Bill To a Overseas Company Supply of goods Locally
F: iterest liability
C: Extension of due date for filing of Form No. 10A/10AB under the Income...
N: Export of 2,000 MT of White Onion under Code 0703 10 19
C: Ease of Doing Business: Text on Contract Note with respect to Fit and ...
A: REFUND OF ITC ON EXPORT OF GOODS WITHOUT PAYMENT OF TAX – RULE 89(4) O...
A: FILING APPEAL AS PER THE DIRECTIONS OF HIGH COURT