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Royalties

AAR : the payments received by the applicant from the Distributor for sale of the software product is in the nature of ‘royalty’ within the meaning of the term in Explanation 2 to clause (vi) of Section 9(1)

Avijit Das / March 22, 2017

Authority For Advance Rulings (Income Tax), New Delhi Citrix Systems Asia Pacific Pty. Ltd., In Re Section : 9 Justice […]

Section 10B, Section 70

Bombay H.C : deleting the addition made by the Assessing Officer towards royalty payment of Rs. 2,06,77,545/- even though the Assessing Officer has given a clear finding that the payment of royalty was only a self serving arrangement to pass on substantial financial benefits to the sister concern of the Assessee Company and further no benefit was derived by using the trade mark for which the alleged payment of royalty was made by the Assessee Company

Avijit Das / March 22, 2017

High Court Of Bombay CIT-10, Mumbai vs. Galaxy Surfactants Ltd. Assessment Year : 2005-06 Section : 10B, 70 Dr. D.Y.

Karnataka H.C : The amount(s) paid by the appellant(s) to the foreign software suppliers was not ‘royalty’ and that the same did not give rise to any ‘income’ taxable in India and, therefore, the appellant(s) was not liable to deduct any tax at source

Avijit Das / October 21, 2011

High Court Of Karnataka CIT, International Taxation Vs. Sunray Computers (P.) Ltd. Assessment Years : 1999-2000 To 2002-03 Section :

Section 35A, Sec. 37(1), Sec. 40A(2), Section 40A

Delhi H.C : Whether, therefore, entire amount of royalty paid by assessee was allowable as business expenditure

Avijit Das / August 19, 2011

High Court Of Delhi CIT vs. V.R.V. Breweries & Bottling Industries Ltd. Assessment Years : 1997-98 To 1999-2000 Section :

AAR : whether payments received from WAPCOS are liable to tax in India as per provisions of India and Sri Lanka Tax Treaty (Treaty)

Avijit Das / May 16, 2011

Authority For Advance Rulings (Income-Tax) New Delhi Lanka Hydraulic Institute Ltd., In re Section : 9 Justice P.K. Balasubramanyan, Chairman

Section 90, Section 9

Delhi H.C : there is distinction between the definition of royalty u/s 9 of I.T.Act and as appearing in Article XIII(3) of DTA with UK

Avijit Das / March 10, 2011

High Court Of Delhi CIT, Central-II, New Delhi vs. DCM Ltd Section : 90, 9 Sanjay Kishan Kaul And Rajiv

Delhi H.C : amounts received by a non-resident from its non-resident customers for availing transponder capacity was chargeable to tax in India

Avijit Das / January 31, 2011

High Court Of Delhi Asia Satellite Telecommunications Co. Ltd. Vs. DIT Assessment Year : 1997-98 Section : 9 A.K. Sikri

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