The Madras High Court ruled that the consideration for the Sale of Software cannot be treated like Royalty and no TDS is liable to be deducted. The assessee, M/s. Financial Software and Systems Private Limited

The Maharashtra Authority of Advance Ruling (AAR) held that GST applicable on Royalty paid on Tertiary Treated Water supplied to Maharashtra State Electricity Generating Co. Ltd. (MAHAGENCO). The applicant, Nagpur Municipal Corporation (NMC) is constituted

In the relief to IBM Singapore, the Banglore Bench of Income Tax Appellate Tribunal (ITAT) while reiterating the decision of the Supreme Court held that the payments to non-resident firms for software are not taxable

The Pune Bench of Income Tax Appellate Tribunal (ITAT) has ruled that no Income Tax payable on Sale of Software Licence, support, maintenance as it is not Royalty under India-Singapore Tax Treaty. The assessee, BMC

The Pune Income Tax Appellate Tribunal ( ITAT ) has recently held that the right to use a trademark is royalty as per Indo- Netherland Double Taxation Avoidance Agreement (DTAA). Assessee Balasai Net Pvt. Ltd.

In a major relief to Mc Donalds, the division bench of the Delhi High Court held that royalty received by the assessee-Company, under Franchise Agreements for the transferring the use of trademark, logo, service marks,

The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the receipts from the sale of the copyrighted software would not constitute “royalty” under the Income Tax Act, 1961. The assessee, a foreign company,

The petition has been filed in the Punjab & Haryana High Court challenging the validity of the levy of Tax on royalty rent paid by mining concession holders for any mining Concession by the State.

The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that “Live Rights” are not “copyright”, any payments made are not taxable as royalty. The question before the Tribunal is as

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) observed that the sponsorship amount paid by M/s. Indian Oil Corporation Ltd (IOCL) to Global Cricket Corporation is not royalty. The assessee was appointed as

The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the consideration received from the sale of software with associated hardware cannot be regarded as royalty and the benefit of the Indo-Singapore Double Taxation

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the transponder charges are not in the nature of ‘royalty income’ as per the provisions of the Income Tax Act, 1961. The

The Supreme Court has stayed the imposition of (GST) on royalty paid mining rights given to a petitioner, Lakhvinder Singh. The GST at the rate of 18% is imposed on royalty given to the state

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that there can be no justification for the inclusion of royalty and technical know-how in the assessable value of

In the case of Reliance Communications Ltd, Mumbai bench of Income Tax Appellate Tribunal (ITAT) laid down certain guidelines for taxation of royalty payments to non-residents and held that payment for acquiring the copy of