SLACK TECHNOLOGIES LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAX, CIRCLE 4(2)(1), MUMBAI

ITA 4310/MUM/2023Status: DisposedITAT Mumbai15 September 2026AY 2021-2215 pages
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What were the facts?

The assessee, a non-resident Irish company, received subscription fees for its communication software. The Assessing Officer and DRP treated these fees as royalty, arguing they were for the use of copyright or a process. The assessee contended they were business receipts for access to an online platform.

What did the Tribunal hold?

The Tribunal held that the subscription fees were not in the nature of royalty as the assessee only provided access to an online platform and did not transfer the right to use any copyright or process. Therefore, the receipts were considered business income.

What were the issues?

Whether subscription fees for online communication software constitute royalty under the Income Tax Act and the India-Ireland DTAA, or are they business receipts?

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

Before: SHRI SAKTIJIT DEY & SHRI BIJAYANANDA PRUSETH

PERSHRI SAKTIJIT DEY, VICE PRESIDENT:

Caption appeals have been filed by the assessee challenging the final assessment orders passed u/s.143(3) read with section 144C(13) of the Income Tax Act, 1961 (‘the Act’ for short), pertaining to the assessment years (‘A.Y.’ for

The order continues below.

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