Receipt of IUC charges cannot be taxed as Royalty under Article 12 of India Japan DTAA: ITAT [Read Order]

Receipt of IUC charges cannot be taxed as Royalty under Article 12 India- Japan DTAA,ruled ITAT
By Aparna. M - On May 19, 2024 9:33 am - 2 mins read
ITAT - India Japan DTAA - Article 12 of India Japan DTAA - income tax updates - taxscan

The Two member bench of Bangalore  Income Tax Appellate Tribunal ( ITAT ) held that the receipt of  Interconnect Utility Charges ( IUC ) charges cannot be taxed as Royalty under Article 12 India- Japan DTAA. The Assessee, KDDI Corporation,is engaged in the business of providing telecommunication services. The assessee provides fixed, mobile, wholesale and associated…

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