https://www.taxtmi.com/caselaws?id=757376 The ITAT Delhi ruled in favor of the assessee regarding receipts from Indian customers for online and hard copy journals. The tribunal held that providing access to online databases/journals constitutes access to copyrighted articles, not royalty payments, as no copyright rights were granted. Relying on SC precedents distinguishing between copyright and copyrighted articles, the tribunal found receipts did not qualify as royalties under domestic law or treaty provisions. The services also failed to meet the "make available" test for Fees for Included Services under DTAA Article 12. The assessee's appeal was allowed. en-us Wed, 21 Aug 2024 00:00:00 +0530 Thu, 22 Aug 2024 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757376 The ITAT Delhi ruled in favor of the assessee regarding receipts from Indian customers for online and hard copy journals. The tribunal held that providing access to online databases/journals constitutes access to copyrighted articles, not royalty payments, as no copyright rights were granted. Relying on SC precedents distinguishing between copyright and copyrighted articles, the tribunal found receipts did not qualify as royalties under domestic law or treaty provisions. The services also failed to meet the "make available" test for Fees for Included Services under DTAA Article 12. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757376