![Royalty Paid on Mining Lease Contract attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Royalty-Mining-Lease-Contract-GST-AAR-taxscan-1.jpeg "Royalty Paid on Mining Lease Contract attracts 18% GST: AAR [Read Order]")
Royalty Paid on Mining Lease Contract attracts 18% GST: AAR [Read Order]
The Telangana State Authority for Advance Ruling (AAR) has held that royalty paid in respect of mining lease contracts attracts 18% GST. The...
![Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not Royalty: ITAT follows AAR Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Receipt-EY-Global-Services-Limited-Reimbursement-Costs-Centralized-Services-Royalty-ITAT-AAR-Order-Taxscan.jpeg "Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not Royalty: ITAT follows AAR Order [Read Order]")
![Consideration received towards Software License Fee cannot be termed as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Consideration-Software-License-fee-Royalty-ITAT-taxscan.jpg "Consideration received towards Software License Fee cannot be termed as Royalty: ITAT [Read Order]")
![Royalty received by Marriott International from Indian Entities: ITAT directs AO to re-consider the Taxability [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Royalty-Marriott-International-Indian-Entities-ITAT-AO-Taxability-Taxscan.jpeg "Royalty received by Marriott International from Indian Entities: ITAT directs AO to re-consider the Taxability [Read Order]")
![Royalty need not be included in Transaction Value if Not Paid to Foreign Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Royalty-Transaction-Value-Foreign-Supplier-CESTAT-Taxscan.jpeg "Royalty need not be included in Transaction Value if Not Paid to Foreign Supplier: CESTAT [Read Order]")
‘Royalty’ cannot be attributed to providing Customized Research Advisory Services: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that customized research advisory services are not taxable under the head Royalty under the relevant treaty and the Income Tax Act,...
![‘Royalty’ cannot be attributed to providing Customized Research Advisory Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Royalty-Customized-Research-Advisory-Services-ITAT-taxscan.jpeg "‘Royalty’ cannot be attributed to providing Customized Research Advisory Services: ITAT [Read Order]")
![Payment for Transponder Services does not amount to Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Payment-Transponder-Services-Royalty-ITAT-Taxscan.jpeg "Payment for Transponder Services does not amount to Royalty: ITAT [Read Order]")
Royalty Expenditure for Use of Technical Know-How can be treated as Revenue Expenditure: ITAT [Read Order]
The ITAT, Delhi bench has held that the royalty expenditure for the use of know-how can be treated as revenue expenditure for the purpose of the Income Tax Act, 1961. Before the Tribunal, the...
![Royalty Expenditure for Use of Technical Know-How can be treated as Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Royalty-Expenditure-Technical-Revenue-Expenditure-ITAT-taxscan.jpeg "Royalty Expenditure for Use of Technical Know-How can be treated as Revenue Expenditure: ITAT [Read Order]")
Sale of Software to Indian Resellers / Distributors not amount to 'Royalty' as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]
The Delhi bench of the ITAT comprising Sh. R. K. Panda, Accountant Member & Sh. Anubhav Sharma, Judicial Member has held that the payment received on sale of software to India...
![Sale of Software to Indian Resellers / Distributors not amount to Royalty as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sale-of-Software-Indian-Resellers-Distributors-Royalty-Income-Tax-Act-Indo-USA-Treaty-ITAT-Taxscan-1.jpg "Sale of Software to Indian Resellers / Distributors not amount to Royalty as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]")
![Royalty received by Developer would constitute Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Royalty-Developer-Business-Income-ITAT-Income-Taxscan.jpg "Royalty received by Developer would constitute Business Income: ITAT [Read Order]")
Consideration given for accessing Database of the Assessee cannot be treated as Royalty: ITAT [Read Order]
The Income Tax Appellate Tribunal, New Delhi has held that the transaction under consideration is for provision of accessing database of the assesse, hence the same cannot be considered as ‘Royalty’...
![Consideration given for accessing Database of the Assessee cannot be treated as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Consideration-Assesse-Royalty-ITAT-taxscan.jpeg "Consideration given for accessing Database of the Assessee cannot be treated as Royalty: ITAT [Read Order]")
No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has ruled that no Income Tax payable on Sale of Software Licence, support, maintenance as it is not Royalty under India-Singapore Tax Treaty. ...
![No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Income-Tax-Sale-Software-Licence-support-India-Singapore-Tax-Treaty-ITAT.jpg "No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]")