Read all Latest Updates on and about section 9(1)(vi) of the Income Tax Act

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Relief to Airtel, Charges Paid for Bandwidth to Overseas Telecom Operators Do Not Amount to Royalty under Income Tax Act: Delhi HC [Read Order]

Yogitha S. Yogesh

In the case of Bharati Airtel, the Delhi High Court has dismissed an appeal preferred by the Income Tax Department and held that charges paid for...

No PE in India, Offshore Supply of Telecom Commodities Contracts Not Taxable : Delhi HC Rules in...

Complete Case Digest on Royalty under Income Tax Act

Payment received by Non Resident assessee from Indian Company for IUC cannot be taxed as Royalty in...

Payments towards Marketing and Distribution Rights of Google Ad words not Royalty: ITAT [Read Order]

Relief to Godaddy: Delhi HC rules fee received for registration of domain names of third parties not royalty [Read Order]

In a major relief to Godaddy.Com LLC, the Delhi High Court observed that the fees received for registration of domain names of third parties are not royalty. The final assessment order, the AO...

Absence of 'make available' clause, services rendered not FTS under India-Netherland DTAA: ITAT grants Relief to Shell Global Solutions Intl [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that the condition of “make available” has not been satisfied in the instant set of facts and hence, the services do not qualify as...

Absence -clause-services rendered - FTS under India-Netherland DTAA-ITAT grants Relief - Shell Global Solutions Intl-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]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the licensing of the software products of Microsoft in India by HP Services is not taxable in India as royalty under Section...

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]

The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that fee received towards live transmissions of cricket matches programs held in Australia is not royalty under India -Australia Double...

Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that the receipts for Amazon Web Services cloud computing services rendered by amazon to Indian customers are not taxable as Fee for...

Payment Received by Colgate Palmolive Malaysia from Colgate India to Access SAP System is not ’Royalty'; Not Taxable: Bombay HC [Read Order]

A Division Bench of Bombay High Court ruled that the payment received by the Colgate Palmolive Marketing SDN BHD, from the Colgate Palmolive (India) Limited to access the SAP system does not amount...

‘Cost Recharge’ Not Taxable as FTS under Indo-UK Treaty: ITAT [Read Order]

The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently held that cost charges are not taxable as Fee for technical service under Indo –UK Treaty. Assessee was a company registered...