Subscription Amount Received from Subscribers of E-Journals Cannot be Treated as Royalty: Delhi HC [Read Order]

Subscription Amount Received from Subscribers - Subscribers of E-Journals - Subscription Amount - E-Journals - Treated as Royalty - Delhi High Court - Taxscan

In a significant case, the Delhi High Court has held that the subscription amount received from subscribers of e-journals cannot be treated as royalty. The revenue challenged the order passed by the Income Tax Appellate Tribunal concerning Assessment Year (AY) 2013-14.  Via the impugned order, the Tribunal has partly allowed the appeal preferred by Springer…

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