Finally, the Income Tax Appellate Tribunal, Bangalore granted a conditional stay to the network giants, Google, asking them to deposit Rs. 179 crores. Last month, the Karnataka High Court, while refusing to grant complete stay

While upholding the order of ITAT, the division bench of the Delhi High Court held that royalty and technical assistance fee did not form part of a composite transaction and have to be treated as

The Gujarat Authority of Advance Ruling (AAR) ruled that 18% GST on “Franchise Fees” and “Royalty” received under the franchise agreement for the right to use the trademark, brand name, and other proprietary knowledge. The

The Income Tax Appellate Tribunal (ITAT), Mumbai has held that the sale receipts of shrink-wrap software are not “royalty” within the meaning of the Income Tax Act, 1961. The assessee was aggrieved by the order

Dismissing a Special Leave Petition (SLP), the Supreme Court of India upheld the legality of the Engineering Analysis case in the matter of taxability of the royalty paid to foreign companies. The Counsel appearing for

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the satellite transmission services would not be taxable in India as royalty under Indo-US treaty. The assessee Intelsat US LLC, challenges the final assessment

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that copyright license fee/ royalty distributed amongst the members of a company are not taxable at the hands

The Income Tax Appellate Tribunal (ITAT), Delhi bench has ruled that the software income cannot be deemed as royalty as per the provisions of the Double Taxation Avoidance Agreement (DTAA) between India and Singapore. The

The Jharkhand High Court has tagged the instant matter along with W.P (T) No. 432/2021 and analogous cases as it relates to common issue i.e. levy of GST on royalty upon the petitioner who is

The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, while deciding the appeals filed before it, held that when there is no material to form ‘reason to believe’, re-assessment cannot be made

The Income Tax Appellate Tribunal (ITAT) while upholding the order of the CIT(A) held that payments made by the assessee towards the toll-free telephone charges constitute royalty, in terms of Section 9(1)(vi) of Income Tax

Upholding an order passed by the Transfer Pricing Officer, the division bench of the ITAT, Bengaluru ruled that international Transactions cannot be clubbed unless the AE provide adequate justification for such clubbing. The assessee-Company, a

The Division Bench of Delhi Income Tax Appellate Tribunal (ITAT) has held that Microsoft regional sales could not be taxed instead of Mol observing that, “such flip flops could not be legally supported”. The assessee

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the Amount received from the sale of software products is not royalty as per Article 12(3) of India -USA DTAA and is not

The Delhi bench of the ITAT comprising Sh. R. K. Panda, Accountant Member & Sh. Anubhav Sharma, Judicial Member has held that the payment received on sale of software to India resellers/distributors is not in