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Subscription fees received from subscribers on sale of online product assessable as ‘Royalty’
Case Law Details
- Case Name
- Gartner Ireland Limited Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14& 2014-15
- Courts
- All ITAT, ITAT Mumbai
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Gartner Ireland Limited Vs DCIT (ITAT Mumbai)
The issue under consideration is whether it is correct to treat the Subscription fees received from subscribers on sale of online product as Royalty income under Income Tax Act?
In the present case, the CIT(A) has confirmed the entire income earned by way of sale of online subscription based products amounting to Rs. 901,034,288/- by the appellant during the captioned year are taxable as “royalty” under section 9(1)(vi) of the Income-tax Act, 1961 and under Article 12 of India-Ireland Double taxation Avoidance Agreement.
ITAT states that, in th...
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