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,...
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench directed Assessing Officer to delete Transfer Pricing Adjustments by way of royalty against Himalaya Drug Company. The assessee, M/s. The Himalaya Drug Company is a partnership firm...
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that the amount received from distributors for sale of specialized software, maintenance and support services can not be “royalty” under India-Finland Tax Treaty. The assessee, Trimble...
The Income Tax Appellate Tribunal (ITAT), New Delhi held that the revenue derived from the distribution of products cannot be taxed as ‘royalty’ as business income as it is already offered under Mutual Agreement Procedure...
The Gujarat Authority of Advance Ruling (AAR) ruled that 18% Goods and Service Tax (GST) is applicable to services provided by the State of Gujarat to Giriraj Quarry Works for which Royalty is being paid....
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...
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...
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)...
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT), has held that the sale of the software would not constitute ‘royalty’ as per the Double Taxation Avoidance Agreement (DTAA) between India and Ireland. The...
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the purchase of the licensed software would not amount to royalty and under the Income Tax Act, 1961 and the Double Taxation...
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that Tax Deduction at Source ( TDS ) provision will not be applicable for Broadcast Company on Channel Placement Fees as per subsequent Amendment...
While granting relief to the Wrestling Federation of India, the Income Tax Appellate Tribunal (ITAT), Delhi has held that the federation is not liable to pay tax for the royalty and sponsorship fee for organizing...
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...
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...
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...
The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the payment made for mere use of a copyrighted article would not constitute ‘royalty’ and the same is not subject to TDS under section...
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench has refused to grant relief to the US- Based GoDaddy, world’s largest domain name registrar and is accredited with the Internet Corporation for Assigned Names...
The Hyderabad bench of the Income Tax Appellate Tribunal ( ITAT ) in Customer Lab Solutions Pvt. Ltd v. ITO held that the payment of Affiliation Fee would not amount to payment of royalty as...
The New Delhi Bench of Authority of Advance Rulings in the application made by FRS Hotel Group (Lux) S.a.r.l. (Now FRHI Hotels & Resorts S.a.r.l.) held that payments received by the applicant from the Indian...
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...
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...
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