https://www.taxtmi.com/caselaws?id=282649 Subscription receipts for online research and database access were held taxable as royalty under the Income-tax Act and the India-Ireland tax treaty because the issue was covered by the Tribunal's earlier decision in the assessee's own case; the Revenue succeeded on this point. Interest under section 234B was held not leviable on the non-resident assessee because the Indian payer was obliged to deduct tax at source, so the advance tax liability did not arise in the same manner; the assessee succeeded on this point. The appeal therefore resulted in partial relief, with one issue decided for the Revenue and the other for the assessee. en-us Tue, 07 Nov 2017 00:00:00 +0530 Sat, 17 Aug 2019 06:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282649 Subscription receipts for online research and database access were held taxable as royalty under the Income-tax Act and the India-Ireland tax treaty because the issue was covered by the Tribunal's earlier decision in the assessee's own case; the Revenue succeeded on this point. Interest under section 234B was held not leviable on the non-resident assessee because the Indian payer was obliged to deduct tax at source, so the advance tax liability did not arise in the same manner; the assessee succeeded on this point. The appeal therefore resulted in partial relief, with one issue decided for the Revenue and the other for the assessee. Case-Laws Income Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282649