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2022 (10) TMI 78 - ITAT MUMBAIIncome accrued in India - royalty receipt - taxability of subscription charges received by the assessee as “Royalty” under the provisions of Article–12(3) of India–USA Double Taxation Avoidance Agreement (“DTAA’) and under section 9(1)(vi) - HELD THAT:- We find that the Co–ordinate Bench of the Tribunal in assessee’s own case in American Chemical Society 2019 (4) TMI 1818 - ITAT MUMBAI] for the assessment year 2014–15 held that subscription revenue received by the assessee in Chemical Extract Service and Publication division does not qualify as “Royalty” in terms of section 9(1)(vi) of the Act as well as Article–12(3) of the India–USA DTAA. The issue arising in the present appeal is recurring in nature and has been decided by the Co–ordinate Bench of the Tribunal in preceding assessment years. Respectfully following the orders passed by the Co–ordinate Bench of the Tribunal in assessee’s own case (Supra) we uphold the plea of the assessee and delete the impugned addition in respect of subscription fee received by the assessee under Chemical Abstract Service and Publications division. As a result, ground raised by the assessee is allowed.
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