https://www.taxtmi.com/caselaws?id=464742 Receipts from offshore access to online journals, books and databases were treated as payment for copyrighted articles, not as consideration for the use of copyright, so they were not taxable as royalty under the Act or the India-USA treaty. The arrangement also did not satisfy the treaty's make available requirement for fees for included services, and the royalty/FTS addition was deleted. The Tribunal further directed verification of the assessee's claim for short TDS credit and incorrect tax computation, with consequential relief if substantiated. Interest under sections 234A, 234B and 234C was to follow the final assessed figures as a consequential matter. en-us Wed, 19 Feb 2025 00:00:00 +0530 Wed, 12 Nov 2025 13:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464742 Receipts from offshore access to online journals, books and databases were treated as payment for copyrighted articles, not as consideration for the use of copyright, so they were not taxable as royalty under the Act or the India-USA treaty. The arrangement also did not satisfy the treaty's make available requirement for fees for included services, and the royalty/FTS addition was deleted. The Tribunal further directed verification of the assessee's claim for short TDS credit and incorrect tax computation, with consequential relief if substantiated. Interest under sections 234A, 234B and 234C was to follow the final assessed figures as a consequential matter. Case-Laws Income Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464742