![ÂÂRoyalty 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 "ÂÂRoyalty Expenditure is Revenue in Nature, Taxable: ITAT [Read Order]")
ÂÂRoyalty Expenditure is Revenue in Nature, Taxable: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has recently while dismissing an appeal filed before it by the Revenue Department, held...
![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]")
![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]")
![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]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) comprising Shri Prashant Maharishi, AM and Shri Sandeep Singh Karhail, JM has has directed the Assessing Officer to re-consider the...
![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]")