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Royalty income
No Weighted Average Cost of Capital method can be applied for purpose of computing ALP of Royalty income: ITAT Upholds Deletion of Adjustments in favour of Britannia Industries [Read Order]
November 21, 2023
Relief to Fenner India: Royalty Income not relatable to Export Business excludable from Business Profit u/s 80HHC, rules Madras HC [Read Order]
June 22, 2022
Income from Online Database of Text Journals and Books not ‘Royalty’ as per Indo-US DTAA: ITAT [Read Order]
March 21, 2022
No Income Tax payable on Sale of Software Licence, Support, Maintenance as it is not Royalty under India-Singapore Tax Treaty: ITAT [Read Order]
February 9, 2022
Relief to Viacom: Transponder Charges are not in the nature of ‘Royalty Income’, rules ITAT [Read Order]
January 27, 2022
ITAT: Consideration Received for Sale of Software products is not Royalty income; not taxable in the hands of assessee in India [Read Order]
February 15, 2021
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