![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]")
Royalty received by Developer would constitute Business Income: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the receipt of royalty by the real estate developer was rightly declared as...
![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]](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]")
![NRI liable for TDS deduction can’t be expected to apply the expanded definition of Royalty when such Explanation was not actually, factually in the Statute: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/NRI-TDS-deduction-royalty-Explanation-statute-Calcutta-High-Court-Taxscan.jpg "NRI liable for TDS deduction can’t be expected to apply the expanded definition of Royalty when such Explanation was not actually, factually in the Statute: Calcutta HC [Read Order]")
![Payment for Facebook Ads and Other Digital Advertising Companies not subject to TDS as per DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Digital-Marketing-Payment-Facebook-ads-Digital-advertising-Companies-TDS-DTAA-ITAT-Taxscan.jpeg "Payment for Facebook Ads and Other Digital Advertising Companies not subject to TDS as per DTAA: ITAT [Read Order]")
Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]
The Delhi High Court while quashing the ruling given by Authority of advance Ruling (AAR) held that the payment received by EY located in the UK for providing access to computer software to ...
![Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/12/Payment-EY-UK-Computer-Software-to-Indian-Member-firms-Royalty-Taxed-Delhi-High-court-AAR-Ruling-Taxscan.jpeg "Payment received by EY located in UK for providing access to Computer Software to Indian Member firms doesn’t amount to Royalty, liable to be Taxed: Delhi HC quashes AAR’s Ruling [Read Judgment]")
Supreme Court issues Notice to Govt. on a plea challenging 18% GST on Services by way of grant of Mineral Exploration and Mining Rights [Read Order]
The Supreme Court issues notice to Govt. on a plea challenging 18% GST on services by way of grant of mineral exploration and mining rights. The petitions are filed by a group of firms involved in...
![Supreme Court issues Notice to Govt. on a plea challenging 18% GST on Services by way of grant of Mineral Exploration and Mining Rights [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Supreme-Court-Govt.-Plea-Challenging-GST-Mineral-Exploration-Mining-Rights-Taxscan.jpg "Supreme Court issues Notice to Govt. on a plea challenging 18% GST on Services by way of grant of Mineral Exploration and Mining Rights [Read Order]")
![Supreme Court stays Payment of GST on Royalty paid to State for Mining Rights [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Supreme-Court-GST-royalty-mining-rights-taxscan.jpg "Supreme Court stays Payment of GST on Royalty paid to State for Mining Rights [Read Order]")
![GST applicable on Royalty paid on Tertiary Treated Water supplied to MAHAGENCO: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/GST-Royalty-Tertiary-Treated-Water-MAHAGENCO-AAR-Taxscan.jpeg "GST applicable on Royalty paid on Tertiary Treated Water supplied to MAHAGENCO: AAR [Read Order]")
![Mere Software usage Charges can’t be treated as Royalty: ITAT grants Relief to Trigo [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/ITAT-Trigo-Taxscan.jpg "Mere Software usage Charges can’t be treated as Royalty: ITAT grants Relief to Trigo [Read Order]")
Consideration for Sale of Software cannot be treated as Royalty, no TDS to be deducted: Madras High Court [Read Judgment]
The Madras High Court ruled that the consideration for the Sale of Software cannot be treated like Royalty and no TDS is liable to be deducted. The assessee, M/s. Financial Software and Systems...
![Consideration for Sale of Software cannot be treated as Royalty, no TDS to be deducted: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/09/Sale-of-Software-Royalty-TDS-Madras-High-Court-Taxscan.jpg "Consideration for Sale of Software cannot be treated as Royalty, no TDS to be deducted: Madras High Court [Read Judgment]")
Relief to Myntra: Advertisement Charges paid to Non-Resident Company can’t be considered as ‘Royalty’, rules ITAT [Read Order]
In a major relief to Myntra Designs Pvt. Ltd, the Bangalore Bench of Income Tax Appellate Tribunal (ITAT) ruled that no Income tax chargeable on payments towards advertisement charges made to...
![Relief to Myntra: Advertisement Charges paid to Non-Resident Company can’t be considered as ‘Royalty’, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Myntra-Advertisement-Charges-Non-Resident-Company-Royalty-ITAT-Taxscan.jpg "Relief to Myntra: Advertisement Charges paid to Non-Resident Company can’t be considered as ‘Royalty’, rules ITAT [Read Order]")