Begin typing your search above and press return to search.
![No Weighted Average Cost of Capital method can be applied for purpose of computing ALP of Royalty income: ITAT Upholds Deletion of Adjustments in favour of Britannia Industries [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Weighted-Average-Cost-Average-Cost-Average-Cost-of-Capital-method-computing-ALP-ALP-Royalty-income-Royalty-ITAT-taxscan.jpg "No Weighted Average Cost of Capital method can be applied for purpose of computing ALP of Royalty income: ITAT Upholds Deletion of Adjustments in favour of Britannia Industries [Read Order]")
No Weighted Average Cost of Capital method can be applied for purpose of computing ALP of Royalty income: ITAT Upholds Deletion of Adjustments in favour of Britannia Industries [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) upheld the deletion of adjustments in favor of Britannia Industries and held that the...
![Relief to Fenner India: Royalty Income not relatable to Export Business excludable from Business Profit u/s 80HHC, rules Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Export-Business-Madras-HC-Royalty-Income-Business-Profits-Deduction-Taxscan.jpeg "Relief to Fenner India: Royalty Income not relatable to Export Business excludable from Business Profit u/s 80HHC, rules Madras HC [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]")
![No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Income-Tax-Sale-Software-Licence-support-India-Singapore-Tax-Treaty-ITAT.jpg "No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]")
![Relief to Viacom: Transponder Charges are not in the nature of ‘Royalty Income’, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Viacom-ITAT-Transponder-Charges-Royalty-Income-Taxscan.jpg "Relief to Viacom: Transponder Charges are not in the nature of ‘Royalty Income’, rules ITAT [Read Order]")
ITAT: Consideration Received for Sale of Software products is not Royalty income; not taxable in the hands of assessee in India [Read Order]
The Income Tax Appellate Tribunal (ITAT) Pune, has ruled that the sale consideration received for the sale of software products from the end-users, distributors, or resellers is business income and...
![ITAT: Consideration Received for Sale of Software products is not Royalty income; not taxable in the hands of assessee in India [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/ITAT-sale-of-software-products-Royalty-income-assessee-in-India-Taxscan.jpg "ITAT: Consideration Received for Sale of Software products is not Royalty income; not taxable in the hands of assessee in India [Read Order]")