{"id":199,"date":"2008-10-18T19:13:13","date_gmt":"2008-10-18T19:13:13","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=199"},"modified":"2008-10-18T19:13:13","modified_gmt":"2008-10-18T19:13:13","slug":"golf-in-dubai-vs-dit-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/golf-in-dubai-vs-dit-aar\/","title":{"rendered":"Golf-in-Dubai vs. DIT (AAR)"},"content":{"rendered":"<p><a href=\"http:\/\/www.itatonline.org\/dlmonitor\/download.php?t=f&#038;i=112\"><img data-recalc-dims=\"1\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.itatonline.org\/images\/download.gif?w=605\" class=\"alignright\" border=\"0\" \/><\/a><\/p>\n<p>Where the assessee foreign company was a golf organizer and entered into arrangements with Indian parties for conducting golf events in India and earned income by way of sponsor fees, management fees etc and the question arose whether such income was taxable in India, HELD:<\/p>\n<p>(i) In order to constitute a \u201cpermanent establishment\u201d under Article 5.1 of the Treaty, there had to be a \u201cfixed place\u201d through which \u201cthe business was carried on\u201d. <\/p>\n<p>(ii) During the days when the golf tournament is conducted, the Golf Course can be regarded as a \u201cplace of business\u201d because the center of income earning activities was at that particular place and the Golf Course was at the disposal of the applicant for the stipulated time frame and it could exercise some limited rights. The fact that the duration is short is not relevant. <\/p>\n<p>(iii) However, the words \u2018carried on\u2019 conveys the ingredient of regularity, continuity and repetitiveness and as there was a solitary or isolated activity during the year, it was difficult to infer the existence of a PE.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>During the days when the golf tournament is conducted, the Golf Course can be regarded as a \u201cplace of business\u201d because the center of income earning activities was at that particular place and the Golf Course was at the disposal of the applicant for the stipulated time frame and it could exercise some limited rights. The fact that the duration is short is not relevant.<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/golf-in-dubai-vs-dit-aar\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[3,4],"tags":[],"class_list":["post-199","post","type-post","status-publish","format-standard","hentry","category-aar","category-all-judgements"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=199"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/199\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}