Subscription fees received from subscribers on sale of online product assessable as ‘Royalty’ 

Gartner Ireland Limited Vs DCIT (ITAT Mumbai)

The issue under consideration is whether it is correct to treat the Subscription fees received from subscribers on sale of online product as Royalty income under Income Tax Act?

In the present case, the CIT(A) has confirmed the entire income earned by way of sale of online subscription based products amounting to Rs. 901,034,288/- by the appellant during the captioned year are taxable as “royalty” under section 9(1)(vi) of

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