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Netflix's Indian PE received about Rs 55 crore in income in the assessment year 2021-22, according to the draft order. According to the tax authorities, Netflix was on secondment in India to support its streaming services, resulting in a PE and tax liability here, the report added.
ITAT Mumbai held that charges received for carrying out of re-fabrication of bushing doesn’t tantamount to ‘make available of technical knowledge, experience, skill, know-how or process’ and hence cannot be taxed under Article 12 of Indo-Singapore tax treaty.
ITAT Delhi held that there is no copyright on live events, and therefore, the fee received towards live transmission cannot be taxed as royalty in terms of Section 9(l)(vi).
The Wacom Cintiq Pro 27 is a best-in-class interactive display for digital artists and editors—the price may be sky-high, but it justifies the spend for pros tied to their pens.
India - Beneficial Ownership Test Is Not Required Under Indo-Mauritius Tax Treaty. Legal News and Analysis - India, Mauritius - Regulatory & Compliance, Tax -