![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]")
Subscription Revenue received in Chemical extract Service and Publication division not Royalty u/s 9(1)(vi): ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Mumbai Bench, has recently, in an appeal filed before it, held that the subscription revenue received in...
![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]](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]")
![Royalty Expenditure is Revenue in Nature, Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Royalty-Expenditure-Revenue-Taxable-ITAT-TAXSCAN.jpg "Royalty Expenditure is Revenue in Nature, Taxable: ITAT [Read Order]")
Income from Supply of CAS and Middleware Products to Indian Customers not 'Royalty' as India-Swiss DTAA: Delhi HC [Read Order]
A division bench of the Delhi High Court has upheld the order of the Delhi bench of the Income Tax Appellate Tribunal (ITAT) that the income from the supply of CAS and middleware products to Indian...
![Income from Supply of CAS and Middleware Products to Indian Customers not Royalty as India-Swiss DTAA: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Income-from-Supply-CAS-Middleware-Products-Royalty-DTAA-Delhi-HC-taxscan.jpeg "Income from Supply of CAS and Middleware Products to Indian Customers not Royalty as India-Swiss DTAA: Delhi HC [Read Order]")
![Subscription to Cloud Services not Royalty as Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Subscription-Cloud-Services-Royalty-Indo-US-Treaty-ITAT-taxscan.jpeg "Subscription to Cloud Services not Royalty as Indo-US Treaty: ITAT [Read Order]")