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![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]")
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]
The Calcutta High Court held that the NRI liable for TDS deduction cannot be expected to apply the expanded definition of “royalty” when such...
![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]](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]](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]")
![Receipts from Sale of Copyrighted Software would not constitute Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Sale-of-Copyrighted-Software-Royalty-ITAT-Taxscan.jpg "Receipts from Sale of Copyrighted Software would not constitute Royalty: ITAT [Read Order]")
![Relief to IBM: Payments to Non-Resident Firms for Software not Taxable as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/IBM-Singapore-non-resident-firms-software-royalty-ITAT-Taxscan.jpg "Relief to IBM: Payments to Non-Resident Firms for Software not Taxable as Royalty: ITAT [Read Order]")
Receipt for Sale of Software with Associated Hardware can’t be treated as 'Royalty': ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the consideration received from the sale of software with associated hardware cannot be regarded as royalty and the benefit of...
![Receipt for Sale of Software with Associated Hardware can’t be treated as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Sale-of-Software-Associated-Hardware-Royalty-ITAT-Taxscan.jpg "Receipt for Sale of Software with Associated Hardware can’t be treated as Royalty: ITAT [Read Order]")