| 2016-TII-INSTANT-ALL-309 | 30 March 2016 |
simply inTAXicating - Implementation of BEPS Recommendations (Episode 2) CASE LAW ESPN STAR SPORTS MAURITIUS Vs UoI : DELHI HIGH COURT (Dated: March 23, 2016) Income Tax - Sections 2(17), 143(3),144C, 147, 148, 153(3)B - India-Mauritius DTAA - Article 5 & 7(1). Keywords: advertising time - programme sponsorship - channel distribution - business profit - PE - firm - foreign company - status of assessee - ALP adjustment. Whether as per the provisions of section 144C, an AO has to pass an independent order u/s 143 (3), instead of confirming the draft assessment order passed under Section 144C (1) - YES: HC Whether as per the principles of judicial discipline, orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities, the mere fact that the order of the appellate authority is not 'acceptable' to department can furnish no ground for not following it, unless its operation has been suspended by a competent court- YES: HC Assessee's writ allowed |
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