Income Tax on Royalty : Free Study Material
Here is the free study material on Income Tax on Royalty
Payments for marketing and distribution rights is taxable royalty : ITAT
Payment for purchase of software without any copyright is not royalty, No TDS u/s 195
Payment for broadcasting rights of Olympic games isn’t royalty :Federal Court of Australia
Payment for broadcasting of TV programs via transponders isn’t royalty under India-Thailand DTAA
Payment for purchase of software is not royalty/ fees for Technical Services, hence no TDS u/s 195
Income from sale of software not royalty under India-Netherlands income tax treaty
web hosting service by scientific equipment isn’t royalty
Payment for Online access to E learning programs In india is royalty liable for TDS u/s 195
Payment for Using brand name on beer is Royalty liable for TDS u/s 194J
HC quashed Reassessment made to tax Royalty by invoking Force of Attraction Rule
Purchase of software is not payment for royalty, not liable to TDS
Royalty or Business Profits? Closer look at Australia/India Treaty