Search Results for Tag : subscription fee

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ITAT, Delhi: Fee for Cloud Services Not Royalty(27.04.2022)

Income Tax Appellate Tribunal, Delhi while granting relief to a subsidiary company of Information Technology giant Microsoft Corporation, Ministry of .....

Tags : Income Tax Appellate Tribunal, Information Technology, Microsoft Corporation, Ministry of Law Corporation, subscription fee, royalty, cloud computing

ITAT, Delhi: Subscription Fee Towards Cloud Services Not Taxable as Royalty(29.04.2022)

Income Tax Appellate Tribunal, Delhi has held that the subscription fee received towards Cloud Services is not taxable as royalty.

Tags : Income Tax Appellate Tribunal, Cloud Services, subscription fee, royalty

Delhi HC: Subscription Fees for E-Journal is Not Royalty(17.07.2023)

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 se.....

Tags : Delhi High Court, Royalty, Subscription Fees, E-Journal