![Payment to Amazon for Web-Hosting not ‘Royalty’, No TDS Liability: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Amazon-Taxscan.jpg "Payment to Amazon for Web-Hosting not ‘Royalty’, No TDS Liability: ITAT [Read Order]")
Payment to Amazon for Web-Hosting not ‘Royalty’, No TDS Liability: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the payment of web hosting charges to Amazon for using its servers for...
![Income from Sale of Software not ‘Royalty’ under India-Ireland Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Software-Services-GST-Taxscan.jpg "Income from Sale of Software not ‘Royalty’ under India-Ireland Treaty: ITAT [Read Order]")
![Service Tax on Royalty: Gujarat HC Stays Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Royalty-Gujarat-High-Court-Taxscan.jpg "Service Tax on Royalty: Gujarat HC Stays Demand [Read Order]")
![No TDS on License Fee paid for mere use of Copyrighted Article: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Vendors-TDS-Taxscan.jpg "No TDS on License Fee paid for mere use of Copyrighted Article: ITAT [Read Order]")
![GoDaddy liable to pay Income Tax on 40 Crore Rupees received as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Domain-Registration-GoDaddy-Taxscan.jpg "GoDaddy liable to pay Income Tax on 40 Crore Rupees received as Royalty: ITAT [Read Order]")
![Affiliation Fee paid to US Company not ‘ Royalty ’ as per DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Affiliation-Fee-Taxscan.jpg "Affiliation Fee paid to US Company not ‘ Royalty ’ as per DTAA: ITAT [Read Order]")
![Payments received from Indian Hotel Owner for provision of GRS is Business Income: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Business-Income-Taxscan.jpg "Payments received from Indian Hotel Owner for provision of GRS is Business Income: AAR [Read Order]")
Fee Received by MasterCard from Indian Customers Taxable as 'Royalty' not FTS as per Indo-Singapore DTAA: AAR [Read Order]
The Authority of Advance Rulings, New Delhi in the application filed by the applicant Mastercard Asia Pacific Pte. Ltd. constituting of Mr. R.S. Shukla as the Chairman and Mr. Ashutosh Chandra as the...
![Fee Received by MasterCard from Indian Customers Taxable as Royalty not FTS as per Indo-Singapore DTAA: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/MasterCard-Taxscan.jpg "Fee Received by MasterCard from Indian Customers Taxable as Royalty not FTS as per Indo-Singapore DTAA: AAR [Read Order]")
![ITAT asks Google to pay Tax on Adwords Payments [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Google-Adwords.jpg "ITAT asks Google to pay Tax on Adwords Payments [Read Order]")
![Payment towards Import of Software Amounts to ‘ Royalty ’, TDS applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "Payment towards Import of Software Amounts to ‘ Royalty ’, TDS applicable: ITAT [Read Order]")
Payment made for Channel Placement is not Royalty: Bombay HC deletes Sec 40(a)(i) Disallowance [Read Judgment]
The Bombay High Court in The Commissioner of Income Tax 11 v. NGC Networks (India) Pvt. Ltd ruled that disallowance under Section 40(a)(i) of the Income Tax Act can be made only if the Royalty falls...
![Payment made for Channel Placement is not Royalty: Bombay HC deletes Sec 40(a)(i) Disallowance [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Channel-Placement-Bombay-High-Court-Taxscan.jpg "Payment made for Channel Placement is not Royalty: Bombay HC deletes Sec 40(a)(i) Disallowance [Read Judgment]")
Payment for acquiring ‘Copyrighted Article’ is not Royalty: ITAT Lays down Guidelines for Taxation of Royalty payments to Non-residents [Read Order]
In the case of Reliance Communications Ltd, Mumbai bench of Income Tax Appellate Tribunal (ITAT) laid down certain guidelines for taxation of royalty payments to non-residents and held that payment...
![Payment for acquiring ‘Copyrighted Article’ is not Royalty: ITAT Lays down Guidelines for Taxation of Royalty payments to Non-residents [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Royalty-Taxscan-1.jpg "Payment for acquiring ‘Copyrighted Article’ is not Royalty: ITAT Lays down Guidelines for Taxation of Royalty payments to Non-residents [Read Order]")