Are online subscription sales business or royalty income? ITAT directs re-adjudication

Gartner Ireland Ltd. Vs DCIT (ITAT Mumbai)

The case of Gartner Ireland Ltd. vs. DCIT (ITAT Mumbai) revolves around the classification of income received by Gartner Ireland Ltd. (GIL) from the sale of online subscription-based products to Gartner India Research & Advisory Services Pvt. Ltd. (Gartner India). The primary contention in this appeal is whether the income should be treated as business income or royalty income for tax purposes under the Income Tax Act, 1961 and the India-Ireland Double Taxation Avoidance Agreement (DTAA).

Background and Facts of the Case

Please become a Premium member. If you are already a Premium member, login here to access the full content.