Income from Online Database of Text Journals and Books not ‘Royalty’ as per Indo-US DTAA: ITAT [Read Order]

ITAT Delhi - Income - Online Database - Text Journals -Books - Royalty - Indo-US - DTAA - ITAT - Taxscan

The Delhi bench has held that the income from an online database of text journals and books would not constitute royalty income under the provisions of the Double Taxation Avoidance Agreement (DTAA) between India and the USA. The appellant is an entity incorporated under the laws of the USA. The assessee is allowing access to…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader