ITAT: Subscription Fee to Access an Online Database is Business Income, Not ‘Royalty’ or FTS - 03.06.2019

ITAT Mumbai has recently held that the subscription fee charged by the Assessee-Company to access an online database must be treated as business income and not as royalty or Fee for Technical Services (FTS) under the Income Tax Act, 1961.

Tags : ITAT Online Database

Share :