Income from Sale of Software by US Company to Indian Customers or through Distributors or Resellers constitutes Business Income, Not Royalty: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the income received by a non-resident company from sale of software, either directly to the customers in India or through Distributors or
Payment to Amazon for Web-Hosting not ‘Royalty’, No TDS Liability: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the payment of web hosting charges to Amazon for using its servers for providing e-services not taxable as royalty and therefore, no
Consideration paid by Assessee outside India for Candidate’s Report don’t fall within purview of Royalty under Article 13 of India-UK DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the consideration paid by the assessee outside India for the candidate’s report does not fall within the purview of royalty under Article 13
­­Royalty Expenditure is Revenue in Nature, Taxable: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has recently while dismissing an appeal filed before it by the Revenue Department, held that royalty expenditure is revenue in nature and not
Service Tax on Royalty: Gujarat HC Stays Demand [Read Order]
A two-judge bench of the Gujarat High Court has stayed the demand for service tax on granting mining lease or royalty. A bench comprising Justices Harsha Devani and A S Supehia was hearing a petition
Cess on Royalty Payment is Deductible when Entire Amount of Royalty Paid was Deleted: ITAT Grants Relief to Maruti Suzuki [Read Order]
While granting relief the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that Cess on royalty payment is deductible when the entire amount of royalty paid was deleted. Maruti Suzuki
Royalty Expenditure for Use of Technical Know-How can be treated as Revenue Expenditure: ITAT [Read Order]
The ITAT, Delhi bench has held that the royalty expenditure for the use of know-how can be treated as revenue expenditure for the purpose of the Income Tax Act, 1961. Before the Tribunal, the assessee
Mobilisation Fees Received from Time Charter of Vessel won’t fall within definition of ‘Royalty’ under the India-Singapore Tax Treaty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that the mobilisation fees received from the time charter of the vessel would not fall within definition of ‘royalty’ under the India-Singapore tax treaty. The assessee,
ITAT asks Google to pay Tax on Adwords Payments [Read Order]
In a major setback to Google India, the Bengaluru bench of the Income Tax Appellate Tribunal (ITAT) held that the payments relating to Adwords made by the Company to its parent firm Google Ireland is
‘Royalty’ cannot be attributed to providing Customized Research Advisory Services: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that customized research advisory services are not taxable under the head Royalty under the relevant treaty and the Income Tax Act, 1961. The assessee contended
Fee Received by MasterCard from Indian Customers Taxable as ‘Royalty’ not FTS as per Indo-Singapore DTAA: AAR [Read Order]
The Authority of Advance Rulings, New Delhi in the application filed by the applicant Mastercard Asia Pacific Pte. Ltd. constituting of Mr. R.S. Shukla as the Chairman and Mr. Ashutosh Chandra as the Member held
“Other Method” as per Rule 10AB is most appropriate for determining Arm’s length Price of Royalty Transaction: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the “Other method” as per Rule 10AB shall be the most appropriate method for determining the arm’s length price of royalty transactions. The
Cloud Hosting Services provided by Rackspace USA to that Indian Customers aren’t ‘Royalties’ as per India-US Tax Treaty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench held that cloud hosting services provided by Rackspace USA to that Indian customers are not covered under the definition of ‘royalties’ as per India-US Tax Treaty. The
Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]
The Delhi High Court while quashing the ruling given by Authority of advance Ruling (AAR) held that the payment received by EY located in the UK for providing access to computer software to  Indian Member
Karnataka High Court stays Service Tax demand on grant of Mining Lease/Royalty [Read Order]
The Karnataka High Court stayed service tax demand on the grant of Mining Lease/Royalty. The petitioner, M/s Zeenath Transport Company has challenged the constitutional validity of Section 174 Central Goods and Services Tax Act, 2017