The assessee was a company registered in Mauritius and was a tax resident of that country. The assessee was engaged in telecasting sports channel .The AO held that the income earned in terms of the agreement was assessable in India. This order was reversed by the CIT(A) on a finding of fact that the assessee but had obtained the right of distribution of the channel for itself and subsequently, had entered into contracts with other parties in its own name in which the assessee was not a party, that the distribution of the revenue. The Tribunal held that none of the conditions as stipulated in article 5(4) of the Double Taxation Avoidance Agreement was applicable to constitute agency permanent establishment therefore, it held that the distribution income earned by the assessee could not be taxed in India . On appeal dismissing the appeal, that there was a concurrent finding of fact by the CIT (A) and the Tribunal. There was no evidence that the finding of fact was perverse. Hence the income from distribution earned by the assessee was not taxable in India.( AY.2004-05, 2005-06)