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![Mere providing Access to CRS would not constitute Royalty, No TDS: ITAT [Read Order] Mere providing Access to CRS would not constitute Royalty, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CRS-Royalty-TDS-ITAT-taxscan.jpeg)
Mere providing Access to CRS would not constitute Royalty, No TDS: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal comprising Shri M Balaganesh, accountant member & Shri Kuldip Singh, judicial member has held...


![Consideration received towards Software License Fee cannot be termed as Royalty: ITAT [Read Order] Consideration received towards Software License Fee cannot be termed as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Consideration-Software-License-fee-Royalty-ITAT-taxscan.jpg)
![Foreign Subsidiary Company not providing Technical Knowledge to Assessee: ITAT holds Outsourcing Charges are not Taxable as FTS or FIS [Read Order] Foreign Subsidiary Company not providing Technical Knowledge to Assessee: ITAT holds Outsourcing Charges are not Taxable as FTS or FIS [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Foreign-Subsidiary-Company-Assessee-ITAT-FTS-FIS-taxscan.jpg)
![No TDS since Routine Business Support Services can’t be treated as Fee for Technical Services: ITAT [Read Order] No TDS since Routine Business Support Services can’t be treated as Fee for Technical Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/TDS-Business-Services-Fee-Technical-Services-ITAT-taxscan.jpg)
![Booz Group Company not Liable to pay Tax in India on Amount received for providing Technical Personals to Indian AE: ITAT [Read Order] Booz Group Company not Liable to pay Tax in India on Amount received for providing Technical Personals to Indian AE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Booz-India-Taxscan.jpg)