The Gauhati High Court stayed the recovery of royalty due till the next returnable dates as an interim measure. The Divisional Forest Officer, Sonitpur East Division (respondent no. 4) had informed the Deputy General Manager

In a recent judgment, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the distribution revenue received by Cable News Network (CNN) is not “Royalty”. The assessee had challenged

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 Mumbai ITAT has recently held that the subscription fee charged by the assessee-Company to access an online database must be treated as business income and not as royalty or Fee for Technical Services (FTS)

In a recent decision, the Mumbai bench of the ITAT held that the payment made by the assessee-company for use of software owned by USA Company is not “royalty” and therefore, the provisions relating to

The Income Tax Appellate Tribunal (ITAT), Delhi bench, held that receipts from providing satellite telecommunication services to Indian customers are not Royalty under India-Netherlands Double Taxation Avoidance Agreements (DTAA). The assessee, Inmarsat Solutions BV is

Amazon Web Services, Inc. a subsidiary of Amazon that provides on-demand cloud computing platforms and APIs to individuals, companies, and governments, on a metered, pay-as-you-go basis has been recently served with a notice of income

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the income from the sale of software cannot be treated as ‘royalty’ under the Double Taxation Avoidance Agreement (DTAA) between India and

In Honda SEIL Cars India Ltd v. CIT, a two-judge bench of the Supreme Court held that the technical Know-how and royalty payments made by Honda SEIL Cars to HCL, Japan under the joint venture

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the centralized services fee received by Starwood Asia Pacific is not taxable as royalty under India-Singapore Treaty. Ms/ Starwood Asia Pacific Hotels

The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that receipts from disaster recovery up-linking services are not Royalty. Therefore the bench deleted the addition made by the assessing officer. The assessee, Planetcast International Pte. Ltd.e

The Income Tax Appellate Tribunal (ITAT), Mumbai bench, on Wednesday, rejected the Revenue’s application to constitute a special bench to decide the appeals against the telecom giants in pursuant to the direction of the High

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) provided relief to Bajaj Auto by allowing a deduction under Section 80-O of the Income Tax Act, 1961 for the royalty fee received,

The Telangana State Authority for Advance Ruling (AAR) has held that royalty paid in respect of mining lease contracts attracts 18% GST. The applicant, M/s. Singareni Collieries Company Limited (SCCL) operates mines in the State

The Calcutta High Court held that the NRI liable for TDS deduction cannot be expected to apply the expanded definition of “royalty” when such Explanation was not actually, factually in the statute. The Tribunal held