Tvm Ltd. Vs. Commissioner of Income-tax

Decided On : Mar-18-1997

Court : Authority for Advance Rulings

LAW: Section 245Q(1, Section 6, Article 7(1, article 5, Article 5, Article 5, Article 5, Article 5 of the, Article 5 of the, Article 5 of the DTAA.17, Article 5, Article 5, the Model Conventions, Draft Convention, Article for the sake of clarity and, Article 5, Article 6, the Assessing Officers, Section 195, Article 7 of the treaty, Article l of the, Article 7, Article 7, Article 3, Article 3-General, Article 2(1, Article 3(d, Article 7, section 9, article 7 of the

PERSON: S. Ranganathan, R.L. Meena, Ajay Vohra, Mauritius, Mauritius, U. K. T. V. B. Broadcast Ltd., Mauritius Limited, Mauritius, Schedule-I. 3.1, Home T. V., Mauritius, B.--21, Shri Vaish, Shri Vaish, Mauritius, Klaus Vogel, Baker, Prot, Mauritius, advantages.27, Mauritius, Mauritius, Mauritius, Mauritius, Mauritius, Mauritius, Mauritius, Mauritius, Mauritius, Nos

ORG: Bhuvanendra Nigam, Appellant/Petitioner/Plaintiff, O.P. Vaish, Limited, Hindustan Times Limited, the Indian National Television Network, Westpoint Media Holdings Limited, Schroedar Capital Investments Ltd., TVB, Mauritius) Ltd., T. V.Channels, CTV, Limited, the Carlton Group, Pearson Pic, T. V. India Limited, TVI, Limited, TVI, TVI, inter alia, TVI, Hindustan Times, TVI, TVI, TVI, BBC, Carltons, PanAmSat-4, TVI, TVI, TVI, TVI, TVI, TVI, TVI, PanAmSat-4, TVI, TVI, TVI, TVI, TVI, TVI, TVI, Home TV, TVI, the Double Taxation Avoidance Agreement, DTAA, DTAA, ITR, State, State, ITR, State, State, State, State, TVI, TVI, TVI, TVI, TVI, TVI, DTAA, TVI, TVI, TVI, TVI, Raj TV, Star Plus, Mauritius Broadcasting Corporation, TVI, TVI, the "Home TV, TVI, TVI, TVI, TVI, State, Clauses, TVI, Clauses, TVI, Clauses, Clauses, DTAA, TVI, TVI, TVI, TVI, TVI, TVI, TVI, the Government of India, CM Airtime Promotion Ltd., TVI, TVI, TVI, State, State, State, TVI, State, State, Authority, a Contracting State, TVI, DTAA, TVI, TVI, TVI, TVI, the Clauses of the contract, TVI, Department, TVI, the OECD Model of Double Tax Conventions, OECD, UN, the UN Model, State, State, State, State, State, Authority, State, State, State, State, State, Strobl/Kellmann, AWD 405, DTC, TVI, ITR, Board, Board, DTAA, Department, Mauritius, TVI, TVI, Mauritius, TVI, Hindustan Times, TVI, PanAmSat-4, Carlton, Carltons, TVI, TVI, Authority, Mauritius, Authority, Department, DTAA, Mauritius, DTAA, DTAA, DTAA, a Contracting State, ITR, a Contracting State, Authority, Authority, Mauritius, IBC, DTAA, Mauritius, Authority, TVI, DTAA, TVI

GPE: Tapas Misra, Doordarshan, Hong Kong, Singapore, the United Kingdom, India, Hong Kong, Hindi, India, India, India, India, India, India, India, India, India, India, India, India, India, India, USA, Strobl, J./Kellmann, Germany, Malaysia, India, India, India, India, India, India, India, India, India, India, India, Hindi, the Contracting States, Contracting States, Mauritius.29, India, India, India, India, India, India, India, India, India

DATE: 1961, May 23, 1995, March 6, 1995, 1984, 3, 4, 5, 1984, 1977, 1963, Para 32, 1969, 1990, 49, May 2, 1996, 1961, the initial years, 30 days, 31st March, 199B, 1984, July, 1998

CARDINAL: five, five, two, two, only one, five, 68, millions, more than 10, 3, 1.2, 2.2, 2.3, 10, 5, 7, 1, 3, 2, 8, 146, 214, 219, 7, 9, DTAA.10, 1, 6, 146, 214, 217, 5, 3, 4, 1, 2, 5, 5., 6., 11, 3(e, two, two, 6, two, 5, one, two, two, 1, 2, 5, DTAA.15, 5, one, 2., 3., 4., 16, 4 and 5, one, one, 5, 5, 4, one, 1.2, 2.2, 5, One, 5, 4, one, 5, 5, 4., 4, 4, 4, two, 4, two, 4 and 5, 5, 6, 31, 1, 2, 5, 6, 5, 33, 4, 31, 6, 114, 15, 408, 141, 23, 742, 219, 2., 3., 4., 5, 6, 25, one, one, 146, 214, 215, 1, two, two, zero, three, 1 and 3, 2, three, 1, 2

NORP: Latin American, Indian, Mauritian, Indian, Indian, Indian, Indian, Indian, Indian

WORK_OF_ART: Home TV, Schedule II, Subject : Taxation of foreign telecasting

PRODUCT: Carltons, Mauritius, Para, Para 35, Mauritius, Mauritius

ORDINAL: first, first, first, first, second, first

LOC: East, the Far East, Mauritius

MONEY: 15 per cent, 15 per cent, approximately 70 per cent, 10 per cent, 10 per cent, 55 per cent, between 0 per cent, 35 per cent, 15 per cent