https://www.taxtmi.com/caselaws?id=298539 Subscription receipts from the CAS and PUBS divisions were held not taxable in India as royalty under the Income-tax Act or the India-USA DTAA. The Tribunal applied its earlier decisions in the assessee's own case and held that customers obtained only access to copyrighted articles, databases, journals, and search tools, not any copyright or right to exploit the underlying copyright. It further held that mere use of such did not amount to use of industrial, commercial, or scientific equipment, and the receipts were not consideration for information concerning industrial, commercial, or scientific experience in the treaty sense. The issue was decided in favour of the assessee. en-us Fri, 13 Dec 2019 00:00:00 +0530 Sat, 01 Oct 2022 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298539 Subscription receipts from the CAS and PUBS divisions were held not taxable in India as royalty under the Income-tax Act or the India-USA DTAA. The Tribunal applied its earlier decisions in the assessee's own case and held that customers obtained only access to copyrighted articles, databases, journals, and search tools, not any copyright or right to exploit the underlying copyright. It further held that mere use of such did not amount to use of industrial, commercial, or scientific equipment, and the receipts were not consideration for information concerning industrial, commercial, or scientific experience in the treaty sense. The issue was decided in favour of the assessee. Case-Laws Income Tax Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298539