Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2023 (5) TMI 542 - ITAT MUMBAI
Income deemed to accrue or arise in India - taxability of ‘royalty' - subscription fees taxable as ‘royalty’ in India - issue arising is recurring in nature - HELD THAT:- This Tribunal in the latest judgement for A.Y.2017-18 [2022 (10) TMI 1171 - ITAT MUMBAI] uphold the plea of the assessee and delete the impugned addition in respect of subscription fees received by the assessee - Decided in favour of assessee.