Online Course Fees Not FIS/Royalty: No Copyright or Technical Expertise

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...