Royalty Payment - TDS on remittance to University of Cambridge, ...

Payments to University of Cambridge for exams and training not considered "royalty"; no TDS required.

December 31, 2022

Case Laws Income Tax AT

Royalty Payment - TDS on remittance to University of Cambridge, UK, which is for examination fee, books purchased and teacher’s training fee - the payment made by assessee was not in the nature of “royalty” as claimed by revenue-authorities and hence does not attract TDS - AT

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Royalty Payment - TDS on remittance to University of Cambridge, ...

Payments to University of Cambridge for exams and training not considered "royalty"; no TDS required.

December 31, 2022

Case Laws Income Tax AT

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