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53. It is relevant to notice the reasons recorded for reopening the assessment of BBC Worldwide News for AY 2003-04, which reads as under:-

"The assessee is a company incorporated under the applicable laws of United Kingdom (U.K.) and is engaged in running and operating the BBC World Channel. With effect from 1 st December 2002, the airtime sales/marketing agreements between BBC Worldwide (India) Private Limited (BWIPL) and BBC Worldwide Limited were novated by assignment to the assessee. Accordingly, BBC Worldwide (India) Private Limited (BWIPL) acts as an agent in India for the assessee for soliciting advertisement for the sale of airtime on the channel and for providing marketing support to the channel in India. The assessee has claimed in the notes to the return of income that it does not have any business connection or permanent establishment in India as envisaged under Sec.9(1)(i) of the I.T.Act, 1961 and Article 5 of the DTAA between India and U.K. respectively. Therefore, its income arising from the operations carried out in India is not liable to be taxed in India.