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1. 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 -...

2. Income accrued in India - royalty receipts - transfer of copyright in the software - India-UK DTAA - The Impugned Rulings passed by the learned AAR are set aside and it...

3. Online Information and Data base Access & Retrieval service - Import of services - The appellant can only access its own data and the data and information on the...

4. Taxability of services - Classification - naturally bundled services or not - place of provision of services (POP Rules) - intermediary service or not - GoDaddy US have...

5. Online database access or retrieval service - whether the appellant is a mere participant or the appellant access or retrieves data from the computer system maintained...

6. Accrual of income in India - Royalty receipts - taxation of revenue from online database of text journal and books as royalty income u/Article 12 of India US DTAA - The...

7. Income taxable in India - screening and investigation services provided by the assessee to its customers in India - Royalty or Fees for Technical Services (FTS) - The...

8. Royalty - Income taxable in India or not - access to online database of journals and books - it is very much clear, only limited right of access to the database was...

9. Income deemed to accrue or arise in India - Revenue’s suggestion is that assessee is a Limited Liability Partnership and is not liable for taxation in UK in its capacity...

10. Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -...

11. Income taxable in India - cellular roaming charges - India-UK DTAA under Article 13(3) - Royalty - VIL already possessed the process used for providing roaming services...

12. Foreign tax credit claimed under Article 24 of India- UK DTAA read with Section 90 - assessee who is a resident of India and has derived from salary which has suffered...

13. Dishonor of Cheque - The fact is that the bank account as well as cheque book belongs to the father of the applicant and the applicant had access to the same. In absence...

14. Clandestine Removal - data from the Hard Disk No. 2 was retrieved on DVD - the said Hard Disk could have been tempered, therefore, cannot be relied upon as evidence...

15. Classification of service - Activity of providing digitized, abstracted and indexed data out of raw data received from third parties - Online Database Access and...