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Online Course Fees Not FIS/Royalty: No Copyright or Technical Expertise
Case Law Details
- Case Name
- Coursera Inc. Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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Coursera Inc. Vs ACIT (ITAT Delhi)
In a significant development for online education platforms, the Income Tax Appellate Tribunal (ITAT) Delhi has ruled in favor of Coursera Inc., a US-based online learning platform, in a dispute regarding the taxability of its receipts from Indian customers. The ITAT’s decision, for the Assessment Year 2022-23, upholds the previous rulings that the income earned by Coursera from providing online courses does not qualify as “Fees for Included Services” (FIS) under Article 12(4) of the India-US Double Taxation Avoidance Agreement (DTAA) or as Fee for Tech...
