https://www.taxtmi.com/caselaws?id=428520 Subscription receipts from access to databases, journals and related online content were treated as consideration for a copyrighted product, not for use of or right to use copyright, because subscribers only obtained limited viewing and search access while the underlying copyright remained with the owner. On that basis, the receipts were not taxable as royalty under section 9(1)(vi) of the Income-tax Act, 1961 or Article 12(3) of the India-US DTAA. The claim for tax deducted at source credit depended on factual verification and was to be examined by the Assessing Officer before appropriate credit was granted. en-us Thu, 29 Sep 2022 00:00:00 +0530 Sat, 01 Oct 2022 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428520 Subscription receipts from access to databases, journals and related online content were treated as consideration for a copyrighted product, not for use of or right to use copyright, because subscribers only obtained limited viewing and search access while the underlying copyright remained with the owner. On that basis, the receipts were not taxable as royalty under section 9(1)(vi) of the Income-tax Act, 1961 or Article 12(3) of the India-US DTAA. The claim for tax deducted at source credit depended on factual verification and was to be examined by the Assessing Officer before appropriate credit was granted. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428520