Read all Latest Updates on and about section 9(1)(vi) of the Income Tax Act

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Payments for Live Telecast of Cricket Matches without Enduring Benefit Not Taxable as Royalty: Delhi HC in Sri Lanka Cricket Case [Read Order]

In a recent ruling, the Delhi High Court held that payments received for live telecast of cricket matches, where the rights are limited only to live...

Non-Exclusive Film Broadcasting Rights Not ‘Royalty’ under Indo-Mauritius DTAA: ITAT Mumbai Rules in...

Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXVIII]

One-Third of ICC Sponsorship Fee Paid by LG Electronics relates to Trademark Use, Taxable as...

IPLC Payments Not ‘Royalty’ u/s 9 of Income Tax Act: Madras HC sets aside Disallowance u/s 40(a)(i)...

Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]

The Madras High Court in a recent case, has applied Article 26(3) of the India–US Double Taxation Avoidance Agreement (DTAA) to hold that International Private Leased Circuit (IPLC) payments made by...

Payments for Bandwidth Services Not Royalty under India–UAE DTAA: ITAT Mumbai Deletes ₹1.55 Crore Addition [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that payments received by UAE-based iSAT Africa Ltd. for providing VSAT bandwidth and network connectivity to BT Global Communications...

Relief to Airtel, Charges Paid for Bandwidth to Overseas Telecom Operators Do Not Amount to Royalty under Income Tax Act: Delhi HC [Read Order]

In the case of Bharati Airtel, the Delhi High Court has dismissed an appeal preferred by the Income Tax Department and held that charges paid for bandwidth to overseas telecom operators do not amount...

No PE in India, Offshore Supply of Telecom Commodities Contracts Not Taxable : Delhi HC Rules in Nokia’s Tax Matter [Read Order]

The Delhi High Court in a recent ruling has held that Nokia Network OY (now Nokia Corporation) does not have a Permanent Establishment (PE) in India, thereby exempting its offshore supply...

Complete Case Digest on Royalty under Income Tax Act

‘Royalty’, is typically the sum of money paid to the proprietor or Licensor of Intellectual Property (IP) Rights for the benefits derived, or sought to be derived, by the user (the Licensee) through...

Payment received by Non Resident assessee from Indian Company for IUC cannot be taxed as Royalty in India u/s 9(1)(vi) of Act on absence of DTAA: ITAT [Read Order]

The Bangalore bench of Income Tax Appellate Tribunal (ITAT) held that payment received by the non resident assessee from an Indian Company for IUC could not be taxed as royalty in India under Section...

Payments towards Marketing and Distribution Rights of Google Ad words not Royalty: ITAT [Read Order]

The Bangalore Income Tax Appellate Tribunal ( ITAT ) Bench held that the payment made by Google India to the assessee does not fall under the category of royalty or Fees for Technical Services (FTS)....