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section 9(1)(vi) of the Income Tax Act

airtel - delhi high court - taxscan
Relief to Airtel, Charges Paid for Bandwidth to Overseas Telecom Operators Do Not Amount to  Royalty under Income Tax Act: Delhi HC [Read Order]
May 7, 2025
No PE in India - Offshore Supply of Telecom Commodities - Offshore Supply - Telecom Commodities Contracts - Delhi HC - Delhi HC Rules - taxscan
No PE in India, Offshore Supply of Telecom Commodities Contracts Not Taxable : Delhi HC Rules in Nokia’s Tax Matter [Read Order]
March 10, 2025
Income Tax Act - Income Tax Act News - Case Digest on Royalty - Income Tax Update - Complete Case Digest on Royalty under Income Tax Act - Taxscan
Complete Case Digest on Royalty under Income Tax Act
June 5, 2024
ITAT bangalore - DTAA - u/s 9(1)(vi) of Act - Double Taxation Avoidance Agreement - Income Tax Appellate Tribunal - TAXSCAN
Payment received by Non Resident assessee from Indian Company for IUC cannot be taxed as Royalty in India u/s 9(1)(vi) of Act on absence of DTAA: ITAT [Read Order]
June 4, 2024
Payments - Marketing - Distribution - Google Ad words - Royalty - ITAT - taxscan
Payments towards Marketing and Distribution Rights of Google Ad words not Royalty: ITAT [Read Order]
March 30, 2024
Godaddy - Delhi High Court - registration of domain names - third parties - royalty - domain - taxscan
Relief to Godaddy: Delhi HC rules fee received for registration of domain names of third parties not royalty [Read Order]
December 13, 2023
Absence -clause-services rendered - FTS under India-Netherland DTAA-ITAT grants Relief - Shell Global Solutions Intl-TAXSCAN
Absence of ‘make available’ clause, services rendered not FTS under India-Netherland DTAA: ITAT grants Relief to Shell Global Solutions Intl [Read Order]
October 24, 2023
Licensing of Software Products - Software Products - Microsoft India - HP Services - ITAT - taxscan
Licensing of Software Products of “Microsoft” in India by “HP Services” is not Taxable in India as Royalty u/s 9(1)(vi) and Article 12 of Indo US DTAA: ITAT [Read Order]
October 19, 2023
Fee - Fee received towards live transmissions - Fee received towards live transmissions of cricket - ITAT - taxscan
Fee received towards live transmissions of cricket matches  programmes held in Australia is  not “Royalty” under Indo -Australia DTAA: ITAT deletes addition against Cricket Australia [Read Order]
August 31, 2023
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