Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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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