![Sponsorship amount paid by IOCL to Global Cricket Corporation is not Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Sponsorship-IOCL-indian-oil-corporation-Global-Cricket-Corporation-Royalty-ITAT-TAXSCAN.jpg "Sponsorship amount paid by IOCL to Global Cricket Corporation is not Royalty: ITAT [Read Order]")
Sponsorship amount paid by IOCL to Global Cricket Corporation is not Royalty: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) observed that the sponsorship amount paid by M/s. Indian Oil Corporation Ltd (IOCL) to...
![Licensing of Software Products of Microsoft in India by HP Services is not Taxable in India as Royalty u/s 9(1)(vi) and Article 12 of Indo US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Licensing-of-Software-Products-Software-Products-Microsoft-India-HP-Services-ITAT-taxscan.jpg "Licensing of Software Products of Microsoft in India by HP Services is not Taxable in India as Royalty u/s 9(1)(vi) and Article 12 of Indo US DTAA: ITAT [Read Order]")
![Receipts from providing Satellite Telecommunication Services to Indian customers are not Royalty under Indo Netherlands DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Receipts-Satellite-Telecommunication-Services-Telecommunication-Services-Indian-customers-ITAT-taxscan-1.jpg "Receipts from providing Satellite Telecommunication Services to Indian customers are not Royalty under Indo Netherlands DTAA: ITAT [Read Order]")
![Consideration paid by Assessee outside India for Candidates Report dont fall within purview of Royalty under Article 13 of India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Consideration-paid-by-Assessee-outside-India-for-Candidates-Report-purview-of-Royalty-India-UK-DTAA-ITAT-TAXSCAN.jpg "Consideration paid by Assessee outside India for Candidates Report dont fall within purview of Royalty under Article 13 of India-UK DTAA: ITAT [Read Order]")
![Other Method as per Rule 10AB is most appropriate for determining Arms length Price of Royalty Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Other-Method-most-appropriate-determining-Arms-length-Price-Royalty-Transaction-ITAT-most-appropriate-method-for-determining-taxscan.jpg "Other Method as per Rule 10AB is most appropriate for determining Arms length Price of Royalty Transaction: ITAT [Read Order]")
Royalty or Technical Know How Fees Paid to Foreign Collaborator Not a Condition of Sale of Imported Goods; Excluded from Assessable Value for Customs Duty Calculation as Conditions under Rule 9(1)(c) of Customs Valuation Rules Not Satisfied: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has upheld that royalty or technical know how fees paid by an importer to a foreign collaborator should not be...
![Royalty or Technical Know How Fees Paid to Foreign Collaborator Not a Condition of Sale of Imported Goods; Excluded from Assessable Value for Customs Duty Calculation as Conditions under Rule 9(1)(c) of Customs Valuation Rules Not Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Royalty-Fees-Foreign-Collaborator-Condition-of-Sale-of-Imported-Goods-Customs-Valuation-Rules-Not-Satisfied-CESTAT-excise-taxscan.jpg "Royalty or Technical Know How Fees Paid to Foreign Collaborator Not a Condition of Sale of Imported Goods; Excluded from Assessable Value for Customs Duty Calculation as Conditions under Rule 9(1)(c) of Customs Valuation Rules Not Satisfied: CESTAT [Read Order]")
Income Tax Dept cannot Rely on Press Notes to Determine Arm's Length Price of Sales for Payment of Royalty: ITAT [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) held that the lower authorities i.e., income tax authorities was not correct in referring press notes to determine arm's length price...
![Income Tax Dept cannot Rely on Press Notes to Determine Arms Length Price of Sales for Payment of Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Dept-Income-Tax-Income-Income-Tax-Dept-cannot-Rely-on-Press-Notes-Press-Notes-Arms-Length-Price-of-Sales-for-Payment-of-Royalty-ITAT-Taxscan.jpg "Income Tax Dept cannot Rely on Press Notes to Determine Arms Length Price of Sales for Payment of Royalty: ITAT [Read Order]")
Receipts from Disaster Recovery Up-Linking Services are not Royalty: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that receipts from disaster recovery up-linking services are not Royalty. Therefore the bench deleted the addition made by the assessing...
![Receipts from Disaster Recovery Up-Linking Services are not Royalty: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-deletes-Addition-Receipts-Disaster-Recovery-Up-Linking-Services-Disaster-Recovery-Receipts-from-Disaster-Recovery-Up-Linking-Services-are-not-Royalty-ITAT-Taxscan.jpg "Receipts from Disaster Recovery Up-Linking Services are not Royalty: ITAT deletes Addition [Read Order]")
Taxability of Royalty Paid to Foreign Companies: Supreme Court Upholds Legality of Engineering Analysis Case, Dismisses SLP [Read Judgement]
Dismissing a Special Leave Petition (SLP), the Supreme Court of India upheld the legality of the Engineering Analysis case in the matter of taxability of the royalty paid to foreign companies. The...
![Taxability of Royalty Paid to Foreign Companies: Supreme Court Upholds Legality of Engineering Analysis Case, Dismisses SLP [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/07/Taxability-of-Royalty-Foreign-Companies-Supreme-Court-Upholds-Legality-of-Engineering-Analysis-Case-SLP-Engineering-Analysis-Case-Supreme-Court-taxscan.jpg "Taxability of Royalty Paid to Foreign Companies: Supreme Court Upholds Legality of Engineering Analysis Case, Dismisses SLP [Read Judgement]")
Subscription Amount Received from Subscribers of E-Journals Cannot be Treated as Royalty: Delhi HC [Read Order]
In a significant case, the Delhi High Court has held that the subscription amount received from subscribers of e-journals cannot be treated as royalty. The revenue challenged the order passed by...
![Subscription Amount Received from Subscribers of E-Journals Cannot be Treated as Royalty: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Subscription-Amount-Received-from-Subscribers-Subscribers-of-E-Journals-Subscription-Amount-E-Journals-Treated-as-Royalty-Delhi-High-Court-Taxscan.jpg "Subscription Amount Received from Subscribers of E-Journals Cannot be Treated as Royalty: Delhi HC [Read Order]")
Revenue Earned by Non-Resident Assessee on Sale of a Copyrighted Article is not like Royalty: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the revenue earned by a non-resident assessee on the sale of a copyrighted article is not like royalty. The Revenue challenged...
![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]")