Mere Software usage Charges can’t be treated as Royalty: ITAT grants Relief to Trigo [Read Order]
In a major relief to Trigo SAS, the Pune Bench of Income Tax Appellate Tribunal (ITAT) ruled that mere Software usage charges cannot be treated like royalty. The assessee company, Trigo SAS has entered into
Royalty received by Marriott International from Indian Entities: ITAT directs AO to re-consider the Taxability [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) comprising Shri Prashant Maharishi, AM and Shri Sandeep Singh Karhail, JM has has directed the Assessing Officer to re-consider the taxability of royalty received from
No TDS on Broadcast Company on Channel Placement Fees as per subsequent Amendment in Definition of Royalty: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that Tax Deduction at Source ( TDS ) provision will not be applicable for Broadcast Company on Channel Placement Fees as per subsequent Amendment
Wrestling Federation of India not Taxable for Royalty and Sponsorship Fee for Organizing Sports Activity: ITAT [Read Order]
While granting relief to the Wrestling Federation of India, the Income Tax Appellate Tribunal (ITAT), Delhi has held that the federation is not liable to pay tax for the royalty and sponsorship fee for organizing
Relief to Myntra: Advertisement Charges paid to Non-Resident Company can’t be considered as ‘Royalty’, rules ITAT [Read Order]
In a major relief to Myntra Designs Pvt. Ltd, the Bangalore Bench of Income Tax Appellate Tribunal (ITAT) ruled that no Income tax chargeable on payments towards advertisement charges made to non-resident companies cannot be
Receipts from sale of online videos to Indian clients is not taxable as ‘Royalty under India-USA DTAA: ITAT [Read Order]
The Bangalore bench  of  Income Tax Appellate Tribunal ( ITAT ) recently held that receipts from sale of online videos to Indian clients is not taxable as royalty under India - USA DTAA. The assessee
18% GST applicable on Services provided by State of Gujarat to Giriraj Quarry Works for which Royalty is being paid: AAR
The Gujarat Authority of Advance Ruling (AAR) ruled that 18% Goods and Service Tax (GST) is applicable to services provided by the State of Gujarat to Giriraj Quarry Works for which Royalty is being paid.
Sale of Software not Royalty as per Indo-Ireland DTAA: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT), has held that the sale of the software would not constitute ‘royalty’ as per the Double Taxation Avoidance Agreement (DTAA) between India and Ireland. The
Subscription Revenue received in Chemical extract Service and Publication division not Royalty u/s 9(1)(vi): ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Mumbai Bench, has recently, in an appeal filed before it, held that the subscription revenue received in chemical extract service and publication division is not Royalty u/s
Payment for Transponder Services does not amount to ‘Royalty’: ITAT [Read Order]
The Income Tax Appellate Tribunal, Mumbai has held that the payment for transponder services would not amount to royalty under the provisions of Income Tax Law and the relevant Double Taxation Avoidance Agreements. The assessee
Payment for Facebook Ads and Other Digital Advertising Companies not subject to TDS as per DTAA: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the payments made for advertising through Facebook and other digital advertising companies shall not be subject to TDS under section 195 of
CESTAT quashes Service Tax Demand on Activity of Exploration and Production of Crude Oil and Natural Gas from Various Oil Fields [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand and held that the exploration and production of crude oil and natural gas from various oil
Distribution Fee to AE of Google India cannot be Treated as “Royalty/FTS”: ITAT deletes Orders against Google India [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the distribution fee paid by the tech-giant Google India to its Associate Enterprises cannot be treated as royalty/FTS.   Quashing the additions
Royalty or Technical Know How Fees Paid to Foreign Collaborator Not a Condition of Sale of Imported Goods; Excluded from Assessable Value for Customs Duty Calculation as Conditions under Rule 9(1)(c) of Customs Valuation Rules Not Satisfied: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has upheld that royalty or technical know how fees paid by an importer to a foreign collaborator should not be considered a condition of
Revenue Earned by Non-Resident Assessee on Sale of a Copyrighted Article is not like Royalty: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the revenue earned by a non-resident assessee on the sale of a copyrighted article is not like royalty. The Revenue challenged the order