India Income Tax LawMultinational Business ProfitConcession feeTV signal satellite transmission transnational income

jianqing Wang

Abstract


2011Years Delhi higher court in, Asia Satellite the company tax case in established of referee view of India Court Trial TV signal satellite transmission transnational income class cases has important influence. At present India judge common think foreign satellite the company only responsible for maintenance track on the satellite don't of in India implementation management activities; legal significance on the"""Means"Rights of transfer"Foreign the company if not implementation transfer satellite use of behavior the its satellite transmission service of income cannot be found for concession fee.


Keywords


India TV signal satellite transmission Transnational Income Tax Case Analysis

Full Text:

PDF

Included Database


References


Dr. Amar Mehta. Indian presidency of a foreign satellite owner's income from transmission of television programs [J]. Asia-Pacific tax Bulletin, 2015 (21), No. 6.

If the satellite communication system monitoring equipment is in India, the taxpayer is rendering services in India [Eb/Ol]. KMPG tax news flash, https://home.kpmg.com/content/dam/kpmg/pdf/2016/07.

If. Satellite Communication System Monitoring Equipment. India, taxpayer. rendering services. India kmpg tax news flash https://home.kpmg.com/content/dam/kpmg/pdf/2016/07/KPMG-Flash-News-Intelsat-Global-Sales-and-Marketing-Ltd-2.pdf

Related provisions for the first9(1)(VI) Section the first (III) A: "with patent, invention, model, design, secret prescription or program or trademark or other similar property.

Which"Business"Focus on In-profit for objective of foreign activities,"Business Activities"The including internal management and external activities. But this two in international tax law in distinguish meaning not.

Free Heart Syndrome is refers to legal don't pre-set mechanical of rules to constraint judge and by Judge according to experience law, logic rules and own of rational conscience, for specific case to the evidence and fact-finding.

New insert of comment6Department of for the first9(1)(VI) Section the first (III) A: "with patent, invention, model, design, secret prescription or program or trademark or other similar property.

times Global Broadcasting Co. Ltd. V. dcit. ITA No. 5868/Mum/2010 13 Years Start Date 2012.

B4U International Holdings v. dcit ITA No. 3326/Mum/2006 28 May 2012.

Income Tax Appeal No. 1274. 2013 29, 2015.

INTELSAT Global Sales, Marketing Ltd v ITO, ITA No.1070. 1074 & 1621/MDS/2010,156 2/MDS/2011,2246/MDS/2012,470/MDS/2014,432/MDS/2015 & 516/MDS/2016 assessment: 2002-03. 2012-13.




DOI: https://doi.org/10.18686/aat.v1i1.1167

Refbacks

  • There are currently no refbacks.