https://www.taxtmi.com/caselaws?id=781346 ITAT Delhi (AT) held that subscription and fee receipts from Indian customers for access to online databases and journals do not constitute royalty or fees for technical services under Article 12 of the India-USA DTAA. Following an earlier Tribunal decision on identical facts, the Tribunal ruled the amounts are not taxable as royalty/FTS and directed deletion of the assessed tax demand. en-us Mon, 10 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781346 ITAT Delhi (AT) held that subscription and fee receipts from Indian customers for access to online databases and journals do not constitute royalty or fees for technical services under Article 12 of the India-USA DTAA. Following an earlier Tribunal decision on identical facts, the Tribunal ruled the amounts are not taxable as royalty/FTS and directed deletion of the assessed tax demand. Case-Laws Income Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781346