Client coordination fees cannot be termed as royalty

IN THE ITAT MUMBAI BENCH ‘L’ Deputy Director of Income-tax (IT) Versus Euro RSCG Worldwide Inc. IT Appeal No. 7094 (Mum.) of 2010 [Assessment year 2010-11] NOVEMBER 27, 2012 ORDER B. Ramakotaiah, Accountant Member This is a Revenue appeal against the orders of the CIT (A)-10 Mumbai dated 30.07.2010. The Revenue has raised two grounds which are as under: “1.  On the facts and in the circumstances of the case and in law, the learned CIT (A) erred in deleting the payment of Rs. 27,63,150/- received from ERAPL for providing assistance in client coordination as ...