Online Video Sales in India Not ‘Royalty’ under India-USA DTAA: ITAT Bangalore

Plural Sight LLC Vs DCIT (ITAT Bangalore)

Introduction: In a landmark decision, the Income Tax Appellate Tribunal (ITAT) Bangalore has set a significant precedent by ruling in favor of Plural Sight LLC, a United States-based company, in its appeal against the Income Tax Department. The core of the dispute revolved around whether the receipts from the sale of online videos to Indian clients should be taxed as ‘Royalty’ under the terms of the India-USA Double Taxation Avoidance Agreement (DTAA).

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