Case Law Details
Case Name : M/s Hughes Escort Communications Ltd. Vs DCIT, Circle 2(2) (ITAT Delhi)
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All ITAT ITAT Delhi
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Honourable ITAT held that income received by a Foreign University under affiliate agreement for providing distance educational courses in India is not taxable as Royalty under the India-USA tax treaty . Accordingly, the taxpayer was not required to withhold taxes while making payments to the foreign university. Further, the Tribunal held that taxpayer does not receive transfer of any right, title and interest in and to the courses or Foreign University’s marks and of copyright, patent, trade mark, service mark, trade secret and other intellectual property or proprietary rights. The role o
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