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Copyright vs Copyrighted Article – Online Access Not Royalty: ITAT Delhi
Case Law Details
- Case Name
- John Wiley And Sons Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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John Wiley And Sons Vs ACIT (ITAT Delhi)
Copyright vs Copyrighted Article- Online Access Not Royalty: ITAT Delhi Deletes Entire 18 Cr Addition- No PE, No Royalty, No FIS- Standard Online Journals Cannot Be Taxed as Royalty
Tribunal allowed the appeal of John Wiley & Sons Inc., a USA tax resident supplying access to online journals & databases to Indian institutions. AO had taxed Rs.18.11 crore as royalty/FTS u/s 9(1)(vi)/(vii) r.w. Article 12 of India–USA DTAA, treating online access as use of copyright.
Tribunal noted that identical receipts were already held non-ta...
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