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![Payment for acquiring ‘Copyrighted Article’ is not Royalty: ITAT Lays down Guidelines for Taxation of Royalty payments to Non-residents [Read Order] Payment for acquiring ‘Copyrighted Article’ is not Royalty: ITAT Lays down Guidelines for Taxation of Royalty payments to Non-residents [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Royalty-Taxscan-1.jpg)
Payment for acquiring ‘Copyrighted Article’ is not Royalty: ITAT Lays down Guidelines for Taxation of Royalty payments to Non-residents [Read Order]
In the case of Reliance Communications Ltd, Mumbai bench of Income Tax Appellate Tribunal (ITAT) laid down certain guidelines for taxation of royalty...