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Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - - - Consideration on sale of pre-packaged software—Whether to be treated as Royalty or business income as per Indo-US DTAA
Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Consideration paid for right to use technical information and know-how—Taxability in India
Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Payment for use of intranet facilities provided by non-resident parent company­–Whether royalty
Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Payment for use of intranet facilities provided by non-resident parent company­–Whether royalty
Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Payment to non-resident for private leased circuit amounted to royalty
Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Fee paid to specialist amounted to royalty
Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Channel placement fee paid by assessee to cable TV operator/DTH provider—Not to be treated as royalty
Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Payment made for use of software licensed to head office does not amount to royalty
Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Income from transmission by satellite to be treated as royalty [Explanation 6 to section 9(1)(vi)]
Section 9(1) Contd. - Income by Way of Royalty : Clause (vi) of Sub-Section (1) of Section 9 - Introductory - Taxability of income from satellite operations Judicial view