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![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]")
Receipts from Sale of Copyrighted Software would not constitute Royalty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the receipts from the sale of the copyrighted software would not constitute...
![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]](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]")
![Income from Sale of Software License can’t be treated as ‘Royalty’ under Indo-US DTAA: ITAT grants Relief to Ansys [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Software-License-Royalty-Indo-US-DTAA-ITAT-Ansys-Taxscan.jpg "Income from Sale of Software License can’t be treated as ‘Royalty’ under Indo-US DTAA: ITAT grants Relief to Ansys [Read Order]")
![Software Income can’t be treated as Royalty as per Indo-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Software-Income-Royalty-Indo-Singapore-DTAA-ITAT-Taxscan.jpg "Software Income can’t be treated as Royalty as per Indo-Singapore DTAA: ITAT [Read Order]")
![Karnataka High Court stays Service Tax demand on grant of Mining Lease/Royalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Karnataka-High-Court-Service-Tax-Mining-Lease-Royalty-Taxscan.jpg "Karnataka High Court stays Service Tax demand on grant of Mining Lease/Royalty [Read Order]")
![ITAT quashes order confirming disallowance of leased line charges on account of non-deduction of TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/ITAT-disallowance-of-leased-line-charges-non-deduction-TDS-Taxscan.jpg "ITAT quashes order confirming disallowance of leased line charges on account of non-deduction of TDS [Read Order]")
Income from Sale of Software by US Company to Indian Customers or through Distributors or Resellers constitutes Business Income, Not Royalty: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the income received by a non-resident company from sale of software, either directly to the customers in India or through...
![Income from Sale of Software by US Company to Indian Customers or through Distributors or Resellers constitutes Business Income, Not Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Income-Sale-of-Software-Indian-Customers-Resellers-Business-Income-Royalty-ITAT-Taxscan.jpg "Income from Sale of Software by US Company to Indian Customers or through Distributors or Resellers constitutes Business Income, Not Royalty: ITAT [Read Order]")
18% GST on “Franchisee Fees” and “Royalty” received under Franchise Agreement for Right to use Trademark, Brand Name: AAR [Read Order]
The Gujarat Authority of Advance Ruling (AAR) ruled that 18% GST on “Franchise Fees” and “Royalty” received under the franchise agreement for the right to use the trademark, brand name, and other...
![18% GST on “Franchisee Fees” and “Royalty” received under Franchise Agreement for Right to use Trademark, Brand Name: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/GST-Franchisee-Fee-Royalty-franchise-agreement-trademark-brand-name-AAR-Taxscan.jpg "18% GST on “Franchisee Fees” and “Royalty” received under Franchise Agreement for Right to use Trademark, Brand Name: AAR [Read Order]")
Royalty paid for Technical Know-How or Licence for manufacturing/sale is Capital Expenditure: Karnataka High Court [Read Judgment]
The Karnataka High Court held that the royalty paid for technical know-how or licence for manufacturing/sale is capital expenditure. The assessee, Telco Construction is a company engaged in the...
![Royalty paid for Technical Know-How or Licence for manufacturing/sale is Capital Expenditure: Karnataka High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Royalty-licence-for-manufacturing-capital-expenditure-Karnataka-High-Court-Taxscan.jpg "Royalty paid for Technical Know-How or Licence for manufacturing/sale is Capital Expenditure: Karnataka High Court [Read Judgment]")
![Data Processing Cost paid by the KBC Bank Branch to Head Office isn’t Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Data-Processing-Cost-KBC-Bank-Head-Office-Royalty-ITAT-Taxscan-1.jpg "Data Processing Cost paid by the KBC Bank Branch to Head Office isn’t Royalty: ITAT [Read Order]")