https://www.taxtmi.com/highlights?id=76014 Accrual of income in India - Royalty receipts - taxation of revenue from online database of text journal and books as royalty income u/Article 12 of India US DTAA - The Tribunal concluded that since there was no transfer of legal title in the copyrighted article, and the users did not acquire any right to exploit the underlying copyright, the revenue derived from granting access to the database did not constitute royalty under Article 12 of the agreement. en-us Sat, 23 Mar 2024 08:25:22 +0530 Sat, 23 Mar 2024 08:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76014 Accrual of income in India - Royalty receipts - taxation of revenue from online database of text journal and books as royalty income u/Article 12 of India US DTAA - The Tribunal concluded that since there was no transfer of legal title in the copyrighted article, and the users did not acquire any right to exploit the underlying copyright, the revenue derived from granting access to the database did not constitute royalty under Article 12 of the agreement. Highlights Income Tax Sat, 23 Mar 2024 08:25:22 +0530 https://www.taxtmi.com/highlights?id=76014