Subscription Fee Received by American Chemical Society from Indian Customers cannot be Treated as Royalty under Indo-US Treaty: ITAT [Read Order]

By Taxscan Team - On April 26, 2023 2:35 pm - 2 mins read
Subscription Fee - American Chemical Society - Indian Customers - Customers - Royalty - Indo-US Treaty - ITAT - Taxscan

The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the subscription fee received by the American Chemical Society from customers from India cannot be treated as “royalty” under the provisions of the Double Taxation Avoidance Agreement (DTAA) between India and USA. The Assessee is a scientific society based in the United States of…

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