Tag Archives: royalty

Section 9 Income Tax can’t be enforced for prevailing DTAA: DHC

The Delhi High Court recently ruled that unless changes are carried out in a Double Taxation Avoidance Agreement (“DTA”), the new interpretation of Section 9(1)(vi) of The Income Tax Act cannot be enforced. The Division Bench of the Court was recently … Continue reading

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Payment made from one NRI to another outside India; Section 195 of IT Act will not apply as held in Vodafone International Holdings B.V. by the Supreme Court: ITAT Mumbai

In may be one of the first rulings after the recent amendment to Section 9(1)(vi) of Income Tax Act (“Act”) by Finance Act, 2012 with effect from April 1, 1976, Income Tax Appellate Tribunal (Mumbai) held that the payment paid … Continue reading

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Payment for software & version updates is ‘royalty’ under Income Tax Act: AAR

Stating that differing views by this Authority can be resolved and the matter set at rest only by a decision of the Supreme Court, the Authority on Advance Rulings held that the payment received from the Indian distributor for making … Continue reading

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