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

ITA 4615/MUM/2023Status: DisposedITAT Mumbai27 March 2024AY 2021-22Bench: SHRI AMARJIT SINGH (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the subscription fees received for access to databases and journals do not constitute royalty income. It followed its own previous decisions for earlier assessment years where similar issues were decided in favor of the assessee.

What were the facts?

The assessee, American Chemical Society, received subscription fees from Indian customers for access to online chemistry databases and journals. The Assessing Officer treated these receipts as royalty income taxable in India.

What were the issues?

Whether subscription fees for access to online databases and journals are taxable as royalty income in India under the Income Tax Act and the India-US DTAA.

Which sections of the Income-tax Act were involved?

Section 9(1)(vi),Section 143(3),Section 144C(13),Section 234A,Section 234B

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Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI AMARJIT SINGH& MS. KAVITHA RAJAGOPAL,

Hearing: 15.02.2024Pronounced: 27.03.2024

Per Amarjit Singh (AM): This appeal filed by the assessee is directed against the order passed by the ld. DCIT(IT) Circle 1(1)(1), Mumbai, dated 30.10.2023 for A.Y. 2021-22 in pursuance of directions of the Dispute Resolution Panel under section 144(C(5) of the Act issued on 21/09/2023. The assessee has raised the following grounds before us: “Appeal under section 253(1)(d) of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), against the order dated 30 October 2023

The order continues below.

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