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Delhi HC: Subscription Fees for E-Journal is Not Royalty - (17 Jul 2023)

DIRECT TAXATION

Delhi High Court has held that subscription amount received from subscribers of e-journals cannot be treated as royalty as all the assessee did was sell the copyrighted publication to the concerned entities without conferring any copyright in the said material.

Tags : DELHI HIGH COURT   ROYALTY   SUBSCRIPTION FEES   E-JOURNAL  

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