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![No Transfer of Copyright on Subscription to Legal Database, No Royalty Taxable: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Delhi-High-Court-Copyright-transfer-Royalty-taxation-Copyright-transfer-in-subscription-Legal-Database-taxscan.jpg "No Transfer of Copyright on Subscription to Legal Database, No Royalty Taxable: Delhi HC [Read Order]")
No Transfer of Copyright on Subscription to Legal Database, No "Royalty" Taxable: Delhi HC [Read Order]
In a recent verdict, the Delhi High Court held that subscribing to a legal database should not be construed as a transfer of copyright, The...
![Receipts from Reselling of Hardware and software packages are not Royalty under India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-Reselling-Hardware-software-packages-Royalty-India-Singapore-DTAA-ITAT-TAXSCAN.jpg "Receipts from Reselling of Hardware and software packages are not Royalty under India-Singapore DTAA: ITAT [Read Order]")
![Revenue Earned by Non-Resident Assessee on Sale of a Copyrighted Article is not like Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Revenue-Earned-by-Non-Resident-Assessee-Sale-of-a-Copyrighted-Article-Royalty-Non-Resident-Assessee-Non-Resident-Assessee-on-Sale-of-a-Copyrighted-Article-ITAT.jpg "Revenue Earned by Non-Resident Assessee on Sale of a Copyrighted Article is not like Royalty: ITAT [Read Order]")
![SCN by DGGI for Levy of Service Tax on Permanent Transfer of Copyright in Musical Works Valid: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/A-R-Rahman-G-V-Prakash-Kumar-Santhosh-Narayanan-Madras-HC.jpg "SCN by DGGI for Levy of Service Tax on Permanent Transfer of Copyright in Musical Works Valid: Madras HC [Read Order]")
Copyright License Fee / Royalty Distributed Amongst Members, not Taxable at the Hands of Company: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that copyright license fee/ royalty distributed amongst the members of a company are not...
![Copyright License Fee / Royalty Distributed Amongst Members, not Taxable at the Hands of Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Copyright-License-Fee-Royalty-Members-Company-ITAT-taxscan.jpg "Copyright License Fee / Royalty Distributed Amongst Members, not Taxable at the Hands of Company: ITAT [Read Order]")
Relief to ONGC: No TDS liability in absence of use of Patent/Copyright against Royalty paid, rules ITAT [Read Order]
In a significant ruling in the case of ONGC, the Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has ruled that TDS liability does not arise in the absence of use of patent or copyright...
![Relief to ONGC: No TDS liability in absence of use of Patent/Copyright against Royalty paid, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ONGC-TDS-liability-patent-copyright-royalty-paid-ITAT-taxscan.jpg "Relief to ONGC: No TDS liability in absence of use of Patent/Copyright against Royalty paid, rules ITAT [Read Order]")
