![Jharkhand HC to decide on issue of levy of GST on Mining Lease / Royalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Jharkhand-HC-levy-GST-mining-lease-royalty-TAXSCAN.jpg "Jharkhand HC to decide on issue of levy of GST on Mining Lease / Royalty [Read Order]")
Jharkhand HC to decide on issue of levy of GST on Mining Lease / Royalty [Read Order]
The Jharkhand High Court has tagged the instant matter along with W.P (T) No. 432/2021 and analogous cases as it relates to common issue i.e. levy of...
![Right to Use Trademark is “Royalty” as per Indo-Netherland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Trademark-Royalty-DTAA-ITAT-Income-Tax-Tax-Taxscan.jpg "Right to Use Trademark is “Royalty” as per Indo-Netherland DTAA: ITAT [Read Order]")
![Sale of Software is not “Royalty” under Article 12(3) of Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Sale-of-Software-Royalty-Indo-US-Treaty-ITAT-TAXSCAN.jpg "Sale of Software is not “Royalty” under Article 12(3) of Indo-US Treaty: ITAT [Read Order]")
![Lease Rental Income earned from Associated Enterprises Not “Royalty” as per Indo-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Rental-Income-Associated-Enterprises-Royalty-Indo-US-DTAA-ITAT-TAXSCAN.jpg "Lease Rental Income earned from Associated Enterprises Not “Royalty” as per Indo-US DTAA: ITAT [Read Order]")
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...
![Satellite Transmission Services Not “Royalty” as per Indo-US Treaty, Not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Satellite-Transmission-Services-Royalty-Indo-US-Treaty-ITAT-taxscan.jpg "Satellite Transmission Services Not “Royalty” as per Indo-US Treaty, Not Taxable in India: ITAT [Read Order]")
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...
![Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Microsoft-Regional-Sales-Mol-ITAT-Flip-Flop-Legally-Supported-Tax-Income-Income-Tax-taxscan.jpg "Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]")
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/...
![Centralized Services Fee received by Starwood Asia Pacific Not Taxable as Royalty under India-Singapore Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Centralized-Services-Centralized-Services-Fee-Services-Fee-Starwood-Asia-Pacific-Taxable-Royalty-India-Singapore-Treaty-ITAT-Taxscan.jpg "Centralized Services Fee received by Starwood Asia Pacific Not Taxable as Royalty under India-Singapore Treaty: ITAT [Read Order]")
![Distribution Revenue received by CNN Not “Royalty”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Distribution-Revenue-Revenue-received-CNN-Royalty-ITAT-Income-Tax-Tax-taxscan.jpg "Distribution Revenue received by CNN Not “Royalty”: ITAT [Read Order]")
“Transponder Charges” are not Royalty as Indo-US Treaty, No TDS: ITAT grants relief to Viacom 18 Media [Read Order]
The Income Tax Appellate Tribunal ( ITAT) , Mumbai Bench, has recently, while granting relief to Viacom 18, held that transport charges are not royalty as Indo- US treaty and hence that there is no...
![“Transponder Charges” are not Royalty as Indo-US Treaty, No TDS: ITAT grants relief to Viacom 18 Media [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Transponder-Charges-Royalty-Indo-US-Treaty-TDS-ITAT-Viacom-18-Media-TAXSCAN.jpg "“Transponder Charges” are not Royalty as Indo-US Treaty, No TDS: ITAT grants relief to Viacom 18 Media [Read Order]")
Consideration for Permitting Right to Use of Brand Name/Trademark is ‘Royalty’ under India – Turkey Tax Treaty, Taxable: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the consideration for permitting right to use of brand name or trademark would be treated as Royalty and would be taxable under...
![Consideration for Permitting Right to Use of Brand Name/Trademark is ‘Royalty’ under India – Turkey Tax Treaty, Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Trademark-Royalty-India-Turkey-Tax-Treaty-Taxable-ITAT-TAXSCAN.jpg "Consideration for Permitting Right to Use of Brand Name/Trademark is ‘Royalty’ under India – Turkey Tax Treaty, Taxable: ITAT [Read Order]")
Payment for Time charter of ship does not fall under the ambit of "royalty" and is not taxable under section 9(1)(vi) of the IT Act: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) ruled that the payment received by assessee for Time Charter of ship does not come under the ambit of ‘Royalty’ and the same is not taxable...
![Payment for Time charter of ship does not fall under the ambit of royalty and is not taxable under section 9(1)(vi) of the IT Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payment-Time-charter-of-ship-royalty-IT-Act-ITAT-taxscan.jpg "Payment for Time charter of ship does not fall under the ambit of royalty and is not taxable under section 9(1)(vi) of the IT Act: ITAT [Read Order]")