https://www.taxtmi.com/caselaws?id=243066 Subscription payments for online access to a research database were treated as royalty under section 9(1)(vi) of the Income-tax Act and Article 12 of the India-Ireland DTAA. The Tribunal relied on a Karnataka High Court ruling on the same transaction, which had already held that consideration for online use of the database constituted royalty and triggered tax deduction obligations. In light of that binding precedent, the Tribunal declined to follow contrary Tribunal decisions and upheld taxability of the receipts as royalty. en-us Wed, 24 Jul 2013 00:00:00 +0530 Sat, 25 Jan 2014 18:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243066 Subscription payments for online access to a research database were treated as royalty under section 9(1)(vi) of the Income-tax Act and Article 12 of the India-Ireland DTAA. The Tribunal relied on a Karnataka High Court ruling on the same transaction, which had already held that consideration for online use of the database constituted royalty and triggered tax deduction obligations. In light of that binding precedent, the Tribunal declined to follow contrary Tribunal decisions and upheld taxability of the receipts as royalty. Case-Laws Income Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243066