Income Tax Act, 1961 - Non-resident – Assessee is engaged in telecasting the sports channel called “Ten Sports”. Assessee has appointed 'Taj India' as its advertising sales agent in India to sell commercial advertisement spots to prospective advertisers and other parties in India in connection with the business of programming and telecasting of Ten Sports Channel and to collect advertisement charges from the Indian advertisers. In this connection, assessee had entered into an agreement with Taj India on 08.05.2002. Assessee had also appointed Taj India as its distributor to distribute the Channel ‘Ten Sports’ to cable systems for exhibition to subscribers in India. Since Taj India does not constitute an agency Permanent Establishment under the terms of Article 5(4) of the DTAA, the distribution income earned by the assessee cannot be taxed in India. - CIT V/s TAJ TV LTD. - [2020] 425 ITR 141 (BOM)