SC: Completed Trial can't be Remanded for Procedural Lapse Unless Prejudice is Proven  ||  SC: Sessions Courts Cannot Bar Statutory Remission and Commutation Through Special Sentences  ||  SC: Article 311 Bar Inapplicable If Removing Officer Equals Appointing Authority in Status  ||  SC: Contractual Bar Prevents Arbitral Tribunal From Awarding Pre-Reference Interest  ||  SC Frames Guidelines to Prevent POCSO Act Misuse by Parents in Custody Disputes  ||  Delhi HC Directs DLSA to Convey Trial Court’s Encouraging Message and Compensation to POCSO Survivor  ||  Delhi HC: Gravity of UAPA Offence Cannot Justify Prolonged PMLA Detention  ||  Delhi HC Affirms Equestrian Federation's Youth Olympics Selection, Calls for Clearer Norms & Timeline  ||  Delhi HC: Ajeet Bharti Used Caste Superiority to Humiliate Chandrashekhar Azad  ||  Supreme Court: Anti-Suit Injunction Cannot Rest on Speculation of Unenforceable Foreign Decree    

ITAT, Delhi: Subscriber Fee Not Taxable as Royalty as Per India-Singapore DTAA - (28 Mar 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Delhi has held that the subscriber fee would not be taxable as royalty as per the India-Singapore Double Taxation Avoidance Agreement (DTAA) or under section 9(1)(vi) of the Income Tax Act, 1961.

Tags : INCOME TAX APPELLATE TRIBUNAL   SUBSCRIBER FEE  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved