AMERICAN CHEMICAL SOCIETY,USA vs. DCIT (INTERNATIONAL TAX), CIRCLE 1(1)(1), MUMBAI

ITA 1603/MUM/2025Status: DisposedITAT Mumbai13 November 2025AY 2022-23Bench: SHRI OM PRAKASH KANT (Accountant Member), SHRI RAHUL CHAUDHARY ( (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the subscription revenues from CAS and PUBS divisions cannot be taxed as royalty under Section 9(1)(vi) of the Income Tax Act or Article 12(3) of the India-US DTAA. This decision was based on the principle of consistency with previous years' orders.

What were the facts?

The assessee, American Chemical Society, received subscription charges from Indian customers for its Chemical Abstract Service (CAS) and Publications (PUBS) divisions. The Assessing Officer treated these receipts as royalty income taxable in India.

What were the issues?

Whether subscription charges received for access to databases and publications constitute royalty income taxable in India under the Act and the India-US DTAA.

Which sections of the Income-tax Act were involved?

Section 9(1)(vi)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “I” MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI RAHUL CHAUDHARY

For Appellant: Mr. Satya Pal Kumar, CIT-DR
For Respondent: Mr. Satya Pal Kumar, CIT-DR
Pronounced: 13/11/2025

PER OM PRAKASH KANT, AM

This appeal by the assessee is directed against final assessment order dated 27.01.2025, passed by the Ld. Assistant/ Deputy Commissioner of Income-tax (International Taxation) – 1(1)(1), Mumbai (in short the Assessing Officer), pursuant to the direction of Ld. Dispute Resolution Panel (in short ld. DRP) for assessment year 2022-23, raising following grounds:

American Chemical Society American Chemical Society

1.

That on the fact

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That on the facts and circumstances of the case and in

The order continues below.

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