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section 9(1)(vi) of the Income Tax Act
Complete Case Digest on Royalty under Income Tax Act
June 5, 2024
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]
June 4, 2024
Payments towards Marketing and Distribution Rights of Google Ad words not Royalty: ITAT [Read Order]
March 30, 2024
Relief to Godaddy: Delhi HC rules fee received for registration of domain names of third parties not royalty [Read Order]
December 13, 2023
Absence of ‘make available’ clause, services rendered not FTS under India-Netherland DTAA: ITAT grants Relief to Shell Global Solutions Intl [Read Order]
October 24, 2023
Licensing of Software Products of “Microsoft” in India by “HP Services” is not Taxable in India as Royalty u/s 9(1)(vi) and Article 12 of Indo US DTAA: ITAT [Read Order]
October 19, 2023
Fee received towards live transmissions of cricket matches programmes held in Australia is not “Royalty” under Indo -Australia DTAA: ITAT deletes addition against Cricket Australia [Read Order]
August 31, 2023
Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]
August 3, 2023
Payment Received by Colgate Palmolive Malaysia from Colgate India to Access SAP System is not ’Royalty’; Not Taxable: Bombay HC [Read Order]
July 7, 2023
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