![Mobilisation Fees Received from Time Charter of Vessel won’t fall within definition of ‘Royalty’ under the India-Singapore Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Mobilisation-Fees-Time-Charter-of-Vessel-Royalty-India-Singapore-Tax-Treaty-ITAT-Taxscan.jpg "Mobilisation Fees Received from Time Charter of Vessel won’t fall within definition of ‘Royalty’ under the India-Singapore Tax Treaty: ITAT [Read Order]")
Mobilisation Fees Received from Time Charter of Vessel won’t fall within definition of ‘Royalty’ under the India-Singapore Tax Treaty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that the mobilisation fees received from the time charter of the vessel would not fall...
![ITAT directs AO to delete Transfer Pricing Adjustments by way of Royalty against Himalaya Drug Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/ITAT-AO-Transfer-Pricing-Adjustments-Royalty-Himalaya-Drug-Company-Taxscan.jpg "ITAT directs AO to delete Transfer Pricing Adjustments by way of Royalty against Himalaya Drug Company [Read Order]")
![Amount received from distributors for sale of specialized software, maintenance and support services can’t be “royalty” under India-Finland Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Amount-received-distributors-specialized-software-maintenance-support-services-royalty-India-Finland-Tax-Treaty-ITAT-Taxscan.jpg "Amount received from distributors for sale of specialized software, maintenance and support services can’t be “royalty” under India-Finland Tax Treaty: ITAT [Read Order]")
![Sale Receipts of Shrink-Wrap Software is not Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/shrink-wrap-software-sale-receipts-ITAT-Royalty-Taxscan.jpeg "Sale Receipts of Shrink-Wrap Software is not Royalty: ITAT [Read Order]")
Toll-Free Telephone Charges paid by Insurance Company is ‘Royalty’, TDS applicable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) while upholding the order of the CIT(A) held that payments made by the assessee towards the toll-free telephone charges constitute royalty, in terms of Section...
![Toll-Free Telephone Charges paid by Insurance Company is ‘Royalty’, TDS applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/Royalty-TDS-ITAT-Taxscan.jpeg "Toll-Free Telephone Charges paid by Insurance Company is ‘Royalty’, TDS applicable: ITAT [Read Order]")
Subscription Fee to access an Online Database is Business Income, Not ‘Royalty’ or FTS: ITAT [Read Order]
The Mumbai ITAT has recently held that the subscription fee charged by the assessee-Company to access an online database must be treated as business income and not as royalty or Fee for Technical...
![Subscription Fee to access an Online Database is Business Income, Not ‘Royalty’ or FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Chartered-Accountant-ITAT-Taxscan.jpg "Subscription Fee to access an Online Database is Business Income, Not ‘Royalty’ or FTS: ITAT [Read Order]")
Purchase of Licensed Software not Royalty under both Income Tax Act and Indo-USA DTAA: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the purchase of the licensed software would not amount to royalty and under the Income Tax Act, 1961 and the Double Taxation...
![Purchase of Licensed Software not Royalty under both Income Tax Act and Indo-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Royalty-ITAT-Taxscan.jpg "Purchase of Licensed Software not Royalty under both Income Tax Act and Indo-USA DTAA: ITAT [Read Order]")
No TDS on Broadcast Company on Channel Placement Fees as per subsequent Amendment in Definition of Royalty: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that Tax Deduction at Source ( TDS ) provision will not be applicable for Broadcast Company on Channel Placement Fees as per...
![No TDS on Broadcast Company on Channel Placement Fees as per subsequent Amendment in Definition of Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "No TDS on Broadcast Company on Channel Placement Fees as per subsequent Amendment in Definition of Royalty: ITAT [Read Order]")
Wrestling Federation of India not Taxable for Royalty and Sponsorship Fee for Organizing Sports Activity: ITAT [Read Order]
While granting relief to the Wrestling Federation of India, the Income Tax Appellate Tribunal (ITAT), Delhi has held that the federation is not liable to pay tax for the royalty and sponsorship fee...
![Wrestling Federation of India not Taxable for Royalty and Sponsorship Fee for Organizing Sports Activity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Wrestling-Federation-of-India-Taxscan.jpg "Wrestling Federation of India not Taxable for Royalty and Sponsorship Fee for Organizing Sports Activity: ITAT [Read Order]")