Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Subscription charges for access to copyrighted databases and online journals are not royalty where users may only search, view and display content for personal use. Access that confers no right to reproduce, amend, replicate or commercially exploit content does not amount to use of, or a right to use, copyright; it is consideration for a copyrighted article or product. Absence of control or dominion over servers also prevents classification as payment for use of industrial, commercial or scientific equipment. Accordingly, the subscription revenue was not taxable as royalty under domestic law or the India-US DTAA, and the related addition was deleted.
Subscription charges for access to copyrighted databases and online journals are not royalty where users may only search, view and display content for personal use. Access that confers no right to reproduce, amend, replicate or commercially exploit content does not amount to use of, or a right to use, copyright; it is consideration for a copyrighted article or product. Absence of control or dominion over servers also prevents classification as payment for use of industrial, commercial or scientific equipment. Accordingly, the subscription revenue was not taxable as royalty under domestic law or the India-US DTAA, and the related addition was deleted.
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