Income Tax on Royalty : Free Study Material

By | May 24, 2018
(Last Updated On: May 25, 2018)

Income Tax on Royalty : Free Study Material

Here is the free study material on Income Tax on Royalty

Payments for marketing and distribution rights is taxable royalty : ITAT

Payment for purchase of software without any copyright is not royalty, No TDS u/s 195

Payment for broadcasting rights of Olympic games isn’t royalty :Federal Court of Australia

Payment for broadcasting of TV programs via transponders isn’t royalty under India-Thailand DTAA

Payment for purchase of software is not royalty/ fees for Technical Services, hence no TDS u/s 195

Income from sale of software not royalty under India-Netherlands income tax treaty

web hosting service by scientific equipment isn’t royalty

Payment for Online access to E learning programs In india is royalty liable for TDS u/s 195

Payment for Using brand name on beer is Royalty liable for TDS u/s 194J

HC quashed Reassessment made to tax Royalty by invoking Force of Attraction Rule

Purchase of software is not payment for royalty, not liable to TDS

Section 80QQB of Income-tax Act :Deduction of royalty income, etc., of authors of certain books other than text-books.

Royalty or Business Profits? Closer look at Australia/India Treaty

Mining Lease Fee/Royalty

Topic Wise Income Tax Commentary

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source
New Books Released on Tax , GST and law

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