![“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]")
“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...
![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]](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]")
![Subscription Revenue received in Chemical extract Service and Publication division not Royalty u/s 9(1)(vi): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Subscription-Revenue-Chemical-extract-Service-Royalty-Publication-division-ITAT-taxscan.jpg "Subscription Revenue received in Chemical extract Service and Publication division not Royalty u/s 9(1)(vi): ITAT [Read Order]")
Amount received from Sale of Software Products not Royalty as per Article 12(3) of India -USA DTAA, not Taxable in India: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the Amount received from the sale of software products is not royalty as per Article 12(3) of India -USA DTAA and is not taxable...
![Amount received from Sale of Software Products not Royalty as per Article 12(3) of India -USA DTAA, not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Amount-received-Sale-of-Software-Products-Software-Products-Royalty-India-USA-DTAA-ITAT-taxscan.jpg "Amount received from Sale of Software Products not Royalty as per Article 12(3) of India -USA DTAA, not Taxable in India: ITAT [Read Order]")
![Sale of Domain Name to Resellers Not Royalty: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Sale-of-Domain-Name-Resellers-Royalty-ITAT-ITAT-deletes-Addition-Income-Tax-Tax-Taxscan.jpg "Sale of Domain Name to Resellers Not Royalty: ITAT deletes Income Tax Addition [Read Order]")
Relief to CRI Group: Royalty paid to Holding Company for Using Brand Name Deductible from Total Income, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the amount of royalty paid to the Holding Company for using the brand name, being a revenue expenditure, shall be deductible...
![Relief to CRI Group: Royalty paid to Holding Company for Using Brand Name Deductible from Total Income, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CRI-Group-Royalty-Total-Income-ITAT-TAXSCAN.jpg "Relief to CRI Group: Royalty paid to Holding Company for Using Brand Name Deductible from Total Income, rules ITAT [Read Order]")
Payment receive from Freight/Logistic Support Service cannot treat as Royalty U/S 9(1) (Vii) of Income Tax Act & Art 12 DTAA: ITAT deletes Addition [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that the payment received from freight /logistic support service could not be treated as Royalty Under Section 9(1)(Vii) of...
![Payment receive from Freight/Logistic Support Service cannot treat as Royalty U/S 9(1) (Vii) of Income Tax Act & Art 12 DTAA: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Payment-freight-logistic-support-service-Royalty-Income-Tax-Act-ITAT-taxscan.jpg "Payment receive from Freight/Logistic Support Service cannot treat as Royalty U/S 9(1) (Vii) of Income Tax Act & Art 12 DTAA: ITAT deletes Addition [Read Order]")
No Material to Form ‘Reason to Believe’: ITAT quashes Re-Assessment against Oracle for Assessing Royalty from Global Deals [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, while deciding the appeals filed before it, held that when there is no material to form ‘reason to believe’, re-assessment...
![No Material to Form ‘Reason to Believe’: ITAT quashes Re-Assessment against Oracle for Assessing Royalty from Global Deals [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ITAT-Re-Assessment-Royalty-taxscan.jpg "No Material to Form ‘Reason to Believe’: ITAT quashes Re-Assessment against Oracle for Assessing Royalty from Global Deals [Read Order]")
Copyright License Fee / Royalty Distributed Amongst Members, not Taxable at the Hands of Company: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that copyright license fee/ royalty distributed amongst the members of a company are not...
![Copyright License Fee / Royalty Distributed Amongst Members, not Taxable at the Hands of Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Copyright-License-Fee-Royalty-Members-Company-ITAT-taxscan.jpg "Copyright License Fee / Royalty Distributed Amongst Members, not Taxable at the Hands of Company: ITAT [Read Order]")
Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal(ITAT) comprising Annapurna Gupta and T R Senthil Kumar has held that payment of consideration in regard to bandwidth/telecom services by way...
![Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-bandwidth-telecom-services-IPCL-amount-Royalty-ITAT-Taxscan.jpg "Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]")