https://www.taxtmi.com/caselaws?id=750761 Subscription receipts for mere access to online databases and journals were held not to constitute royalty where customers acquired no right to exploit copyright or commercially use it. The controlling test was whether the payer obtained copyright rights or only access to copyrighted material; on that basis, the receipts were not taxable under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-US DTAA. The computational demand based on correct receipts was restored for verification, and interest under sections 234A and 234B was remitted for fresh consideration. en-us Wed, 27 Mar 2024 00:00:00 +0530 Thu, 28 Mar 2024 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750761 Subscription receipts for mere access to online databases and journals were held not to constitute royalty where customers acquired no right to exploit copyright or commercially use it. The controlling test was whether the payer obtained copyright rights or only access to copyrighted material; on that basis, the receipts were not taxable under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-US DTAA. The computational demand based on correct receipts was restored for verification, and interest under sections 234A and 234B was remitted for fresh consideration. Case-Laws Income Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750761