Supreme Court Upholds Cancellation of Bail For Man Accused of Assault Causing Miscarriage  ||  J&K&L High Court Invalidates Residence-Based Reservation, Citing Violation of Article 16  ||  Kerala HC Denies Parole to Life Convict in TP Chandrasekharan Murder Case For Cousin's Funeral  ||  High Court Grants Bail to J&K Bank Manager in Multi-Crore Loan Fraud Case, Emphasizing Bail As Rule  ||  J&K HC: Civil Remedy Alone Cannot Be Used To Quash Criminal Proceedings in Enso Tower Case  ||  Delhi HC: Non-Proof of Hearing Notice Dispatch Doesn’t by Itself Show no Personal Hearing Was Given  ||  Delhi High Court: No Construction or Residence Allowed on Yamuna Floodplains, Even For Graveyards  ||  J&K High Court: Right to Speedy Trial Includes Appeals; Closes 46-Year-Old Criminal Case Due to Delay  ||  J&K High Court: Courts Must Not Halt Corruption Probes, Refuses to Quash FIR  ||  J&K&L HC: Matrimonial Remedies May Overlap, But Cruelty Claims Cannot be Selectively Invoked    

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved