Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
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The ITAT examined royalty receipts from online chemistry databases and journal subscriptions, determining that the subscription revenues from CAS and PUBS divisions do not constitute taxable royalty under Section 9(1)(vi) and Article 12(3) of the India-USA DTAA. Relying on the assessee's previous case for the assessment year 2014-15, the tribunal upheld the assessee's plea and directed the deletion of the tax addition. The appellate tribunal ultimately allowed the assessee's appeal, ruling that the subscription income was not taxable as royalty in the assessee's hands.
The ITAT examined royalty receipts from online chemistry databases and journal subscriptions, determining that the subscription revenues from CAS and PUBS divisions do not constitute taxable royalty under Section 9(1)(vi) and Article 12(3) of the India-USA DTAA. Relying on the assessee's previous case for the assessment year 2014-15, the tribunal upheld the assessee's plea and directed the deletion of the tax addition. The appellate tribunal ultimately allowed the assessee's appeal, ruling that the subscription income was not taxable as royalty in the assessee's hands.
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