Case Law Details
Case Name : John Wiley And Sons Vs ACIT (ITAT Delhi)
Related Assessment Year : 2022-23
Courts :
All ITAT ITAT Delhi
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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 onl Please become a Premium member. If you are already a Premium member, login here to access the full content.
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