https://www.taxtmi.com/caselaws?id=442630 Subscription revenue for access to an online learning database was held not to be royalty because subscribers received only a non-exclusive, non-transferable licence to view content, with no transfer of copyright rights under section 14 of the Copyright Act. The payment was for access to copyrighted material, not for use of copyright. It also did not represent consideration for industrial, commercial or scientific experience, since the provider did not impart its own know-how or methodology and users only accessed information in the database. Nor was there use of equipment, as users had no access to or control over the servers. The amount was therefore not taxable as royalty under Article 12(3) of the India-USA DTAA or section 9(1)(vi), and the addition was deleted. en-us Mon, 21 Aug 2023 00:00:00 +0530 Wed, 06 Sep 2023 08:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442630 Subscription revenue for access to an online learning database was held not to be royalty because subscribers received only a non-exclusive, non-transferable licence to view content, with no transfer of copyright rights under section 14 of the Copyright Act. The payment was for access to copyrighted material, not for use of copyright. It also did not represent consideration for industrial, commercial or scientific experience, since the provider did not impart its own know-how or methodology and users only accessed information in the database. Nor was there use of equipment, as users had no access to or control over the servers. The amount was therefore not taxable as royalty under Article 12(3) of the India-USA DTAA or section 9(1)(vi), and the addition was deleted. Case-Laws Income Tax Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442630