Right to use any industrial, commercial or scientific equipment ...

Income Tax

November 20, 2014

Right to use any industrial, commercial or scientific equipment – Royalty u/s 9 or not - DTAA with Netherlands – the amount received by the assessee for hiring out Dredgers to an Indian Company of the same name for use in Indian Ports is not taxable in India - HC

View Source

← Previous Next →

Right to use any industrial, commercial or scientific equipment ...

Income Tax

November 20, 2014

You may also like:

TDS u/s 195 - payment for time charter higher charges are Royalty u/s 9(1)(vi) - The Tribunal held that the payments made by Jaisu Shipping Co. Pvt. Ltd. for hiring...

Income accrued in India - the sale proceeds cannot be characterized as 'Royalty' as per Article 12 of the India- Ireland DTAA, as the same is towards the use of...

Sale of Software – Royalty – TDS u/s. 195 - the right that is transferred in the present case is the transfer of copyright including the right to make copy of software...

Income taxable in India - Royalty or FTS - PE in India or not? - Assessment of payments made by Google India Pvt. Ltd. (Payer) to Google Ireland Limited (payee) for...

Payments for the equipment and spare parts – Royalty u/s 9(1)(vi) - there is no transfer of rights - not taxable as royalty - HC

Accrual of income in India - PE in India or not? - use or right to use brand name/trade mark - the receipts cannot be treated as royalty under Article 12(3)(a) of the...

Royalty - Taxability of receipts on hire of vessel on time charter basis - as the assessee had received charges on account of time charter services rendered by its...

Income accrued in India - Royalty u/s.9(1)(vi) - intra-group services fees - Coming to the Indo-Spain DTAA, it is axiomatic that the domestic law has not been linked...

Income deemed to accrue or arise in India - revenue earned by the assessee from the provisions of transmission services of voice, data and programmes of space segment...

Royalty receipt - Receipts towards access to use software - India– Netherlands DTAA - For all the years the payments received by the assessee from WIPRO/IBM in pursuance...

Income deemed to accrue or arise in India - Royalty Income - conducting research activities - Article 13(3)of India-UK DTAA shows that the transaction shall fall under...

Determination of income – In case of industrial, commercial and scientific experience, if services are being rendered simply as an advisory or consultancy, then it...

TDS u/s 195 - Payments for software licenses fees as 'Royalty' as per Section 9(1)(vi) - Unilateral amendment by the Indian Government to the term ‘royalty’ by way of...

Payment for software - payment made in that regard would constitute 'royalty' for imparting of any information concerning technical, industrial, commercial or scientific...

Income taxable in India - royalty receipts - copyright - Light to broadcast “Live events” - when the agreements clearly bifurcate the consideration paid towards Live and...

Quick Updates: