SC: Under Order XXI Rule 102 CPC, A Transferee Pendente Lite Cannot Obstruct Execution of a Decree  ||  SC: RTE Act promotes fraternity and equality by children of judges and vendors studying together  ||  MP High Court: Aadhaar and Voter ID Cards are Not Definitive Proof of Date of Birth  ||  Chhattisgarh HC: Second Marriage During Subsisting First Marriage Void Unless Custom Permits It  ||  Allahabad HC: Will in Favor of Someone Does Not Affect Compassionate Appointment Based on Dependency  ||  MP High Court: Mere Illness of a Family Member, If Improving, is Not Sufficient for Interim Bail  ||  Bombay HC: ?25K Fine for Flying Kites With Nylon Manjha; Parents Must Ensure Responsible Conduct  ||  Delhi High Court: Home State Must be the First Preference For Claiming Insider IFS Cadre Allocation  ||  SC: Hindu Daughter-In-Law Widowed After Her Father-In-Law’s Death is Entitled to Maintenance  ||  SC: Vendor Remains a Necessary Party in Specific Performance Suits Even After Transferring Property    

ITAT: Consideration For Accessing Database Cannot Be Treated As 'Royalty' - (08 Mar 2022)

DIRECT TAXATION

Delhi Bench of Income Tax Appellate Tribunal (ITAT) has observed that the consideration for accessing Database cannot be treated as 'Royalty' under India-US Double Taxation Avoidance Agreement (DTAA).

Tags : INCOME TAX APPELLATE TRIBUNAL   DOUBLE TAXATION AVOIDANCE AGREEMENT   INDIA-US  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved