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Revenue Earned by Non-Resident Assessee on Sale of a Copyrighted Article is not like Royalty: ITAT [Read Order]

Yogitha S. Yogesh

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...

Guwahati HC Stays Recovery of Royalty Due till next Returnable Date [Read Order]

Distribution Fee to AE of Google India cannot be Treated as “Royalty/FTS”: ITAT deletes Orders...

Jharkhand HC to decide on issue of levy of GST on Mining Lease / Royalty [Read Order]

Right to Use Trademark is “Royalty” as per Indo-Netherland DTAA: ITAT [Read Order]

Amazon gets served with 549 Crore Income Tax Demand Notice for Receipts from Cloud Computing Services

Amazon Web Services, Inc. a subsidiary of Amazon that provides on-demand cloud computing platforms and APIs to individuals, companies, and governments, on a metered, pay-as-you-go basis has been...

Sale of Software is not “Royalty” under Article 12(3) of Indo-US Treaty: ITAT [Read Order]

The Delhi Income Tax Appellate Tribunal has recently held that sale of software is not royalty under article 12(3) of Indo –US treaty. Assessee Moogsoft Inc is a non-resident corporate entity,...

Lease Rental Income earned from Associated Enterprises Not “Royalty” as per Indo-US DTAA: ITAT [Read Order]

The Mumbai Income Tax Appellate Tribunal ITAT has recently held that lease rental income earned from associated enterprises has no royalty as per Indo-US Direct Tax Avoidance Agreement (DTAA). ...

Satellite Transmission Services Not “Royalty” as per Indo-US Treaty, Not Taxable in India: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the satellite transmission services would not be taxable in India as royalty under Indo-US treaty. The assessee Intelsat US...

Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]

The Division Bench of Delhi Income Tax Appellate Tribunal (ITAT) has held that Microsoft regional sales could not be taxed instead of Mol observing that, “such flip flops could not be legally...

Centralized Services Fee received by Starwood Asia Pacific Not Taxable as Royalty under India-Singapore Treaty: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the centralized services fee received by Starwood Asia Pacific is not taxable as royalty under India-Singapore Treaty. Ms/...

Distribution Revenue received by CNN Not “Royalty”: ITAT [Read Order]

In a recent judgment, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the distribution revenue received by Cable News Network (CNN) is not “Royalty”. The assessee had...

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