IN RE: GOLF IN DUBAI, LLC Vs. STATE
LAWS(AR)-2008-10-4
AUTHORITY FOR ADVANCE RULINGS
Decided on October 13,2008

In Re: Golf in Dubai, LLC Appellant
VERSUS
Respondents

JUDGEMENT

Rao Ranvijay Singh, Member - (1.) Facts.
(2.) THE applicant, golf In Dubai, LLC (in short GID), is a company registered in United Arab Emirates (in short UAE), having its registered office in Dubai. The applicant states that it is engaged in the business of promoting golf nationally as well as internationally by way of organizing golf tournaments in different countries. The applicant's role is that of an event organizer who earns income by way of organizing such events. The applicant has reportedly got affiliations with the European Professional Golf Association (in short EPGA) by virtue of which many of the tournaments organized by GID are recognized as "European tour events", being extremely prestigious events with the participation of the top ranking international golf players. In keeping with the aforesaid objective of promoting golf tournaments worldwide, the applicant organized two golf tournaments in India. The first one known as EMAAR -MGF Ladies Masters, 2007 was organized in Bangalore at Eagleton, the Golf Resort (in short Eagleton) from 3rd Dec, 2007 to 8th Dec.,2007. The second tournament, known as EMAAR -MGF Indian Masters, was organised on the golf course of the Delhi Golf Club (in short DGC) in February 2008 i.e. from 4th Feb., 2008 to 10th Feb., 2008.
(3.) FOR organizing the tournaments at Delhi, the applicant had entered into formal venue agreement dt. 30th Jan., 2008 with DGC and had agreed to pay DGC a fee of US $ 80,000 in consideration of granting of the right to use the premises (of DGC) to host the event which was sponsored by EMAAR -MGF, an Indian company along with OMEGA and CNN as co -sponsors. The applicant entered into a formal agreement with EMAAR -MGF also for three years from 2007 presumably with an eye on such future golf tournaments. No formal venue agreement seems to have been entered into with Eagleton, which is reportedly a division of M/s Chandeshwari Build Tech (P) Ltd., an Indian company incorporated on 29th June, 1994. In pursuance of the oral agreement, GID paid US $15,000 as venue charges fees for obtaining the right to use the Eagleton. Incidentally, no ticket income was generated from both these tournaments, as entry was free.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.