https://www.taxtmi.com/caselaws?id=219404 Subscription fees for access to a subscriber-only online database may constitute royalty where the payment amounts to a licence to use copyright, with corresponding TDS implications. The earlier view treating similar database access payments as non-royalty could not be relied on after the jurisdictional High Court reversed that position. As the appellate authority had not examined the payment under the binding later ruling, its order deleting TDS liability could not be sustained. The matter was remitted for fresh consideration in line with the High Court decision and other relevant authorities. en-us Fri, 09 Nov 2012 00:00:00 +0530 Thu, 13 Dec 2012 23:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219404 Subscription fees for access to a subscriber-only online database may constitute royalty where the payment amounts to a licence to use copyright, with corresponding TDS implications. The earlier view treating similar database access payments as non-royalty could not be relied on after the jurisdictional High Court reversed that position. As the appellate authority had not examined the payment under the binding later ruling, its order deleting TDS liability could not be sustained. The matter was remitted for fresh consideration in line with the High Court decision and other relevant authorities. Case-Laws Income Tax Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219404