Case Law Details
Case Name : Gartner Ireland Limited Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No.6950/Mum/2017& ITA No. 167/Mum/2018
Date of Judgement/Order : 09/08/2019
Related Assessment Year : 2013-14& 2014-15
Courts :
All ITAT ITAT Mumbai
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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?
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