Copyrighted Article vs Copyright – Subscription Fees Not Taxable as Royalty: ITAT Delhi

John Wiley & Sons Inc. Vs. DCIT (ITAT Delhi)

Copyrighted Article vs Copyright – Subscription Fees Not Taxable as Royalty, Rules ITAT- No PE, No Tax: Wiley’s Rs.16.12 Cr Receipts Held Non-Taxable in India- Access to Online Journals is Business Income, Not Royalty – ITAT Delhi

The appeal was filed by John Wiley & Sons Inc., a US tax resident, engaged in providing access to online journals, databases, & books to Indian customers. The Assessee entered into agreements outside India for subscription/access to Wiley Blackwell journals & on

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