Copyright vs Copyrighted Article – Online Access Not Royalty: ITAT Delhi

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-taxable in Assessee...