Business Profit Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

ITAT | India-Germany Tax Treaty | Subscription fee earned by Elsevier for online database held not royalty or fee for technical services, and thus not taxable in India

Income Tax Appellate Tribunal (ITAT): A two-member Bench of Saktijit Dey, Judicial Member and Manoj Kumar Aggarwal, Accountant Member, allowed the appeal

SCC Times

Business Profit

Mad HC decides on includability of royalty / guarantee commission in business profit for the purpose of calculation of deduction under S 80 HHC of IT Act

ITAT | India-Germany Tax Treaty | Subscription fee earned by Elsevier for online database held not royalty or fee for technical services, and thus not taxable in India