Characterizing subscription revenue received - Indian–United ...

Case Laws Income Tax

January 5, 2020

Characterizing subscription revenue received - Indian–United Kingdom Tax Treaty - PE in India - not only the subscription fee is in the nature of royalty but the provision of Article–13(6) of the Tax Treaty would not be applicable to the assessee

View Source

← Previous Next →

Characterizing subscription revenue received - Indian–United ...

Case Laws Income Tax

January 5, 2020

You may also like:

Taxability of advertisement revenue & subscription revenue - Tax Treaty between India and USA - Appellant has a PE in India, both Advertisement and Subscription...

Accrual of income in India - Addition on account of royalty - receipt from Indian customer for subscription to database, sale of e-journals and membership fees -...

Salary income from foreign company for short term foreign assignment - The Tribunal held that, the assessee possesses tax residency certificate of United kingdom for a...

The Income Tax Appellate Tribunal held that the receipt from supply planning services was not taxable as fees for technical services or royalty under the India-United...

Assessee employed by Indian entity but sent on long-term international assignment to Singapore. Salary received in India for administrative reasons, but employment...

Income deemed to accrue or arise in India - taxation of entire revenue received by the Appellant from provision of legal services on Indian engagements - Fees for...

Allowance of credit of taxes as withheld by the clients domiciled in Japan - The judicial precedents cited by the authorities below are in the context of the tax...

Income accrued in India -Treating subscription fee received from the clients in India as Royalty/FTS within the meaning of section 9(1)(vi) and 9(1)(vii) r.w. Article...

Treatment to be given to the entrance fee received by the assessee from Life Members - AO was wrong in splitting the fee received from life members into capital and...

Transfer of shares - What the Company Law Board has omitted to see is the fact that despite the procedure adopted by the Insolvency Court in England being in accordance...

Taxability of income - Characterization of receipts - software sub-licence fee - the income in dispute, since can be classified under other Articles of the tax treaty,...

Accrual of income - subscription monies received in advance - Addition on account of deferred income - CIT-A deleted the addition - The subscription monies received in...

Benefits of India UAE Double Taxation Avoidance Agreement - the assessee company is a resident of the UAE, in terms of requirements of article 4(1)(b) of the Indo-UAE...

Income accrued/taxable in India - Tax Resident - The assessee before us is certainly an Indian national, but he is admittedly resident in the UAE so far as his...

Taxability of employee cost reimbursements as Fee for Technical Services (FTS) under the India-Japan tax treaty. The assessee, a Japanese company, seconded employees...

Quick Updates: