royalty under IT – OnlineTaxUpdate

Direct Taxes Committee of the Institute of Chartered Accountants of India has published a Study on Controversies in Taxation of Royalty & Fees for Technical services. Its First edition is January, 2025.

GST Article Income Tax Tribunal

Payment received from Freight/Logistic Support Service cannot be treated as Royalty under IT Act, 1961

byCA Bimal Jain15/12/202215/12/2022

The payment received in India for providing logistics support services cannot be treated as royalty under Section 9(1)(vi) or fees for technical services under section 9(1)(vii) of the Income Tax Act, 1961 (“the IT Act”).

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Tag: royalty under IT

Controversies in Taxation of Royalty & Fees for Technical services-A Study

Payment received from Freight/Logistic Support Service cannot be treated as Royalty under IT Act, 1961