https://www.taxtmi.com/caselaws?id=781345 ITAT (Del.) upheld the co-ordinate bench's view, directing deletion of the addition treating an administration fee as royalty and holding there was no reason to depart from earlier findings. The Tribunal further found that the subscription fee for access to copyrighted articles does not constitute royalty under the Act or the India-US DTAA, relying on subsequent higher court precedent; accordingly the assessee's appeal was allowed and the additions disallowed. en-us Tue, 04 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781345 ITAT (Del.) upheld the co-ordinate bench's view, directing deletion of the addition treating an administration fee as royalty and holding there was no reason to depart from earlier findings. The Tribunal further found that the subscription fee for access to copyrighted articles does not constitute royalty under the Act or the India-US DTAA, relying on subsequent higher court precedent; accordingly the assessee's appeal was allowed and the additions disallowed. Case-Laws Income Tax Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781345