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Online Video Sales in India Not ‘Royalty’ under India-USA DTAA: ITAT Bangalore
Case Law Details
- Case Name
- Plural Sight LLC Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Bangalore
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Plural Sight LLC Vs DCIT (ITAT Bangalore)
Introduction: In a landmark decision, the Income Tax Appellate Tribunal (ITAT) Bangalore has set a significant precedent by ruling in favor of Plural Sight LLC, a United States-based company, in its appeal against the Income Tax Department. The core of the dispute revolved around whether the receipts from the sale of online videos to Indian clients should be taxed as ‘Royalty’ under the terms of the India-USA Double Taxation Avoidance Agreement (DTAA).
Detailed Analysis: Plural Sight LLC, engaged in the business of providing online technolo...
