Begin typing your search above and press return to search.
![Income from Online Database of Text Journals and Books not Royalty as per Indo-US DTAA: ITAT [Read Order] Income from Online Database of Text Journals and Books not Royalty as per Indo-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Delhi-Income-Online-Database-Text-Journals-Books-Royalty-Indo-US-DTAA-ITAT-Taxscan.jpeg)
Income from Online Database of Text Journals and Books not 'Royalty' as per Indo-US DTAA: ITAT [Read Order]
The Delhi bench has held that the income from an online database of text journals and books would not constitute royalty income under the provisions...



![Revisional Order cannot passed just because the decision of the Assessing Officer is not to the liking of PCIT: ITAT [Read Order] Revisional Order cannot passed just because the decision of the Assessing Officer is not to the liking of PCIT: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Revisional-Order-Assessing-Officer-liking-of-PCIT-ITAT-Taxscan.jpg)
![CENVAT Credit receivables which couldn’t be Set Off can be allowable as Income Tax Deduction: ITAT [Read Order] CENVAT Credit receivables which couldn’t be Set Off can be allowable as Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Tax-Deduction-CENVAT-Credit-Deduction-ITAT-Taxscan.jpeg)
![Course Fee paid to Harward Business School for Director allowable as Business Expenses of Company: ITAT allows Income Tax Deduction [Read Order] Course Fee paid to Harward Business School for Director allowable as Business Expenses of Company: ITAT allows Income Tax Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Course-Fee-Harward-Business-School-Business-Expenses-ITAT-Income-Tax-Deduction-Taxscan.jpeg)
![Bonafide Deduction Claim does not attract Income Tax Penalty: ITAT [Read Order] Bonafide Deduction Claim does not attract Income Tax Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Bonafide-Deduction-Claim-Income-Tax-Penalty-ITAT-Taxscan.jpg)
![Newly Purchased Asset was found as Residential Property on Physical Inquiry: ITAT allows Capital Gain Exemption [Read Order] Newly Purchased Asset was found as Residential Property on Physical Inquiry: ITAT allows Capital Gain Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Newly-Purchased-Asset-Residential-Property-Physical-Inquiry-ITAT-Capital-Gain-Exemption-Taxscan.jpeg)
![Failure to participate in Appellate Proceedings: ITAT directs Assessee to Pay Rs. 10,000 to PM’s National Relief Fund [Read Order] Failure to participate in Appellate Proceedings: ITAT directs Assessee to Pay Rs. 10,000 to PM’s National Relief Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Appellate-Proceeding-ITAT-PMs-National-Relief-Fund-Taxscan.jpeg)
![Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order] Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Appellate-Authority-dispose-Appeal-on-Merits-absence-of-Assessee-during-Proceedings-ITAT.jpg)
![Re-opening of Assessment cannot be done in a Mechanical Manner and on a Change of Opinion: ITAT [Read Order] Re-opening of Assessment cannot be done in a Mechanical Manner and on a Change of Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Re-opening-cof-assessment-ITAT.jpg)
![Fixation of Hearing on Very Next Date of Show-Cause Notice violates Natural Justice Principles: ITAT slams Dept for Casual Approach [Read Order] Fixation of Hearing on Very Next Date of Show-Cause Notice violates Natural Justice Principles: ITAT slams Dept for Casual Approach [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Fixation-Hearing-Show-Cause-Notice-Natural-Justice-Principles-ITAT-Casual-Approach-Department-Taxscan.jpg)
![Relief to Dakshin Haryana Bijli Vitran Nigam: ITAT deletes Addition of Rs. 328 Cr for Surcharge levied but not realized [Read Order] Relief to Dakshin Haryana Bijli Vitran Nigam: ITAT deletes Addition of Rs. 328 Cr for Surcharge levied but not realized [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Relief-Dakshin-Haryana-Bijli-Vitran-Nigam-ITAT-deletes-Surcharge-levied-Taxscan.jpg)
![HRA Exemption allowable on Rent paid to Spouse: ITAT [Read Order] HRA Exemption allowable on Rent paid to Spouse: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/HRA-Exemption-Rent-paid-to-Spouse-ITAT.jpg)