2013 (4) TMI 641

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..... om revenue authorities in Netherlands certifying that the respondent assessee was a beneficial owner of the royalty received in respect of musical track given to M/s. Universal Music Pvt. Ltd. Besides, reliance was placed by the Tribunal upon the CBDT Circular No.789 dated 13/4/2000 that certificate from revenue authorities is sufficient evidence of beneficial ownership. On these findings of fact .....

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..... and sought to pay tax at concessional rate at 10% in respect of royalty income received from M/s. Universal India Private Limited. 3. The case of the revenue is that the respondent assessee is not entitled to concessional rate of tax provided in Article 12 of DTAA on the ground that it is not the beneficial owner of the musical tracks in respect of which the royalty income was earned. Thus, not .....

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..... o show anything on record to controvert the finding of fact arrived at by the CIT(A) and the Tribunal that the respondent assessee is the beneficial owner of the royalty received on the musical tracks given to Universal Music Private Limited. In view of the above, the decision of the Tribunal being based on a finding of fact, no occasion to entertain the proposed question of law can arise. 6. Ac .....

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