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Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]

Kavi Priya

The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that royalty and dead rent collected by the State...

Royalty Can’t Be Added to Import Value Without Proven Nexus and Sale Condition: CESTAT [Read Order]

Interconnect Charges not Subject to Tax as Royalty: ITAT [Read Order]

Subscription Fees from cloud Services not Taxable as Royalty in India under India-Ireland DTAA: ITAT...

Complete Case Digest on Royalty under Income Tax Act

ALP Adjustment not permissible on Notional Amount of Royalty Paid by Overseas Subsidiary: ITAT [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) held that ALP Adjustment is not permissible on a notional amount of royalty paid by an overseas subsidiary and confirmed the CIT(A)'s...

Receipts from sale of online videos to Indian clients is not taxable as ‘Royalty under India-USA DTAA: ITAT [Read Order]

The Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) recently held that receipts from sale of online videos to Indian clients is not taxable as royalty under India - USA DTAA. The...

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 Division Bench, comprising Justice Yashwant Varma and...

Entire receipt of INR received from different entities not taxable as royalty: ITAT [Read Order]

In a major ruling the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that entire receipt of Indian rupee ( INR ) received from different entities not taxable as royalty. The...

CESTAT quashes Service Tax Demand on Activity of Exploration and Production of Crude Oil and Natural Gas from Various Oil Fields [Read Order]

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand and held that the exploration and production of crude oil and natural gas from...

“Live Rights” not “Copyright”, any Payment made not Taxable as Royalty: ITAT [Read Order]

The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that “Live Rights” are not “copyright”, any payments made are not taxable as royalty. The question before the Tribunal is as...

Relief to Bajaj Auto: ITAT allows Deduction u/S 80-O of Income Tax Act on Royalty fee received in nature of Drawing, Design, Invention, Patent and Trademark [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) provided relief to Bajaj Auto by allowing a deduction under Section 80-O of the Income Tax Act, 1961 for the royalty fee received,...