P&H HC: Eyewitness Account Not Credible if Eyewitness Directly Identifies Accused in Court  ||  Delhi HC: Conditions u/s 45 PMLA Have to Give Way to Article 21 When Accused Incarcerated for Long  ||  Delhi High Court: Delhi Police to Add Grounds of Arrest in Arrest Memo  ||  Kerala High Court: Giving Seniority on the Basis of Rules is a Policy Decision  ||  Del. HC: Where Arbitrator has Taken Plausible View, Court Cannot Interfere u/s 34 of A&C Act  ||  Ker. HC: No Question of Estoppel Against Party Where Error is Committed by Court Itself  ||  Supreme Court: Revenue Entries are Admissible as Evidence of Possession  ||  SC: Mere Breakup of Relationship Between Consenting Couple Can’t Result in Criminal Proceedings  ||  SC: Bar u/s 195 CrPC Not Attracted Where Proceedings Initiated Pursuant to Judicial Order  ||  NTF Gives Comprehensive Suggestions on Enhancing Better Working Conditions of Medical Professions    

ITAT: Subscription Fee to Access an Online Database is Business Income, Not ‘Royalty’ or FTS - (03 Jun 2019)

DIRECT TAXATION

ITAT Mumbai has recently held that the subscription fee charged by the Assessee-Company to access an online database must be treated as business income and not as royalty or Fee for Technical Services (FTS) under the Income Tax Act, 1961.

Tags : ITAT   ONLINE DATABASE  

Share :        

Disclaimer | Copyright 2024 - All Rights Reserved