Trib.) 15. Joint Commissioner of Income-tax v. State Bank of Mauritius Ltd.

46 SOT 36Income Tax Appellate Tribunal2011#7928 most cited

What is Trib.) 15. Joint Commissioner of Income-tax v. State Bank of Mauritius Ltd. authority for?

The transfer of distribution rights, which includes the right to broadcast and telecast, constitutes a transfer of copyright. This income derived from such rights, including commission from advertisements, is taxable.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2022.

Also referred to as

State Bank of Mauritius Ltd. v. Joint Commissioner of Income-tax · 46 SOT 36 · transfer of distribution rights · copyright · broadcast and telecast rights · advertisement commission · international taxation

Judgments citing Trib.) 15. Joint Commissioner of Income-tax v. State Bank of Mauritius Ltd.

ACIT (International Taxation), Circle-1(2)(2), New Delhi vs. Ess Distribution (Mauritius) Snc Ett Compagnie, Mauritius

ITA 5303/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

ITA 5084/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

ACIT (International Taxation), Circle-1(2)(2), New Delhi vs. Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius

ITA 6706/DEL/2017[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

ITA 6705/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. DCIT (International Taxation), New Delhi

ITA 1220/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

ACIT (International Taxation), New Delhi vs. M/S. Ess Distribution (Mauritius) S.N.C.E.T Compagnie, New Delhi

ITA 1201/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

ACIT (International Taxation), New Delhi vs. M/S Ess Distribution (Mauritius) Snc Et. Compqagnie, Mauritius

ITA 6579/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

ACIT (International Taxation), New Delhi vs. M/S Ess Distribution (Mauritius) Snc Et. Compqagnie, Mauritius

ITA 6578/DEL/2016[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. ACIT (International Taxation), New Delhi

ITA 4543/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

Ess Distribution(Mauritius) S.N.C. Et Compagnie, Mauritius vs. Additional Director of Income Tax, New Delhi

ITA 4426/DEL/2016[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

Ess Distribution Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

ITA 3413/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Nov 2022AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

Ess Distribution Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

ITA 3412/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Nov 2022AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

DCIT, New Delhi vs. M/S. Ess Distribution (Mauritius), New Delhi

ITA 3388/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Nov 2022AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

DCIT, New Delhi vs. M/S. Ess Distribution (Mauritius), New Delhi

ITA 3387/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Nov 2022AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…t Ltd. [2018] 99 taxmann.com 158 (Delhi-Trib.) 14. State Bank of Mauritius Ltd. Vs. Deputy Director of Income-tax (International Taxation)-2(1) [2012] 19 ITR (T) 675 (Mumbai – Trib.) 15. Joint Commissioner of Income-tax Vs. State Bank of Mauritius Ltd. [2011] 46 SOT 36 (Mumbai). 8. Strongly relying upon the observations of Assessing Officer and learned Commissioner (Appeals), learned Departmental Representative submitted that along with the distribution right the assessee has transferred the right to broadcast and telecast sports channels, which amounts to transfer of copyright. He submitted, by acquiring t…

Trib.) 15. Joint Commissioner of Income-tax v. State Bank of Mauritius Ltd. (46 SOT 36) — Cited in 14 Judgments | BharatTax