https://www.taxtmi.com/caselaws?id=471103 Subscription charges for access to Chemical Abstract Service databases and publication content are not royalty where customers may only search, view, display or print material for personal use. Customers receive no copyright rights or authority to reproduce, amend, exploit or commercially distribute the content, and have no access, control or dominion over the overseas servers. Such receipts constitute consideration for copyrighted articles, not for copyright, industrial, commercial or scientific experience, or equipment. Accordingly, the charges fall outside royalty treatment under Section 9(1)(vi) of the Income-tax Act and Article 12(3) of the India-US DTAA. en-us Thu, 13 Nov 2025 00:00:00 +0530 Thu, 20 Aug 2026 19:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471103 Subscription charges for access to Chemical Abstract Service databases and publication content are not royalty where customers may only search, view, display or print material for personal use. Customers receive no copyright rights or authority to reproduce, amend, exploit or commercially distribute the content, and have no access, control or dominion over the overseas servers. Such receipts constitute consideration for copyrighted articles, not for copyright, industrial, commercial or scientific experience, or equipment. Accordingly, the charges fall outside royalty treatment under Section 9(1)(vi) of the Income-tax Act and Article 12(3) of the India-US DTAA. Case-Laws Income Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471103