Search Results for "royalty charges"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Search Results for "royalty charges"

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High Court

Bombay High Court Dismisses Revenue's Appeals in Royalty and Advance Tax Case — Payments for Equipment and Spare Parts Not Taxable as Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. No Advance Tax Liability When Entire Income Subject to TDS.

16 Jun 2014

The Revenue filed five appeals under section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT), Mumb...

Supreme Court

Supreme Court Allows Patna Municipal Corporation's Appeal in Advertisement Royalty Dispute — Distinguishes Royalty from Tax and Upholds Corporation's Power to Charge Royalty Based on Agreement. The Court held that royalty is a contractual consideration, not a tax, and does not require legislative sanction under Article 265 of the Constitution.

17 Oct 2024

The Supreme Court dealt with appeals by the Patna Municipal Corporation against a Division Bench judgment of the Patna High Court which had held that ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. Payment for shrink-wrapped software held to be for copyright article, not transfer of copyright rights, thus not taxable as royalty.

9 Mar 2015

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax (TDS)) against the common order o...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Disallowance of Expenditure Under Section 40(a)(i) of Income Tax Act, 1961 Not Applicable to Payments Made to Non-Resident Without Deduction of Tax at Source When Payment is Not Chargeable to Tax in India. The court held that Section 40(a)(i) only applies to payments chargeable to tax in India, and since the royalty payment to a non-resident was not chargeable, no disallowance could be made.

10 Oct 2013

The case involves appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal...

High Court

Bombay High Court Dismisses Both Challenges to Court Receiver's Royalty Fixation in Family Property Dispute. Court upholds Receiver's order fixing royalty at Rs. 1,50,000/- per month, finding no perversity or lack of material.

23 Mar 2005

The dispute arises out of a family property and business conflict between the plaintiff, Majid Ahmedbhai Oomerbhoy, and the defendants, including Rash...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute — Payment to Non-Resident for Software Not Royalty. Payment for purchase of shrink-wrapped software from non-resident held not royalty under Section 9(1)(vi) of Income Tax Act, 1961, as no copyright transferred.

9 Mar 2015

The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...

Supreme Court

Supreme Court Allows Appeal by Director of Mines and Geology in Royalty Dispute — State Can Charge Higher Royalty Due to Change in Law Despite Tender Agreement. The Court held that a subsequent amendment to the Mines and Minerals (Development and Regulation) Act, 1957 increasing royalty rates applies to existing contracts unless expressly excluded.

1 Jan 2026

The Director of Mines and Geology, Karnataka, appealed against the High Court of Karnataka's order allowing the writ petition of M/s BMM Ispat Ltd. Th...

High Court

Madras High Court Allows Assessee's Appeal in TDS Dispute on Internet Charges Paid to Non-Resident — Payments for Telecom Connectivity Not Royalty or Fees for Technical Services. Section 40(a)(i) Disallowance Set Aside as Payments Were Not Chargeable to Tax Under the Income Tax Act, 1961.

30 Apr 2026

The appellant, M/s. Cognizant Technology Solutions India Private Limited, is engaged in the development and export of computer software. For the asses...

High Court

High Court of Karnataka Dismisses Challenge to Rule Permitting Levy of Royalty on Beneficiated Ore at Processing Plant. Clause (b) of Sub-Rule 10 of Rule 4 of Karnataka Prevention of Illegal Mining and Storage of Minerals Rules, 2011 held intra vires the Mines and Minerals (Development and Regulation) Act, 1957.

14 Dec 2023

The petitioner, a company incorporated under the Companies Act, 1956, engaged in mining and beneficiation of iron ore, challenged Clause (b) of Sub-Ru...

High Court

Bombay High Court Dismisses Employer's Challenge to Arbitral Award on Royalty Reimbursement. Award's Interpretation of 'Any Further Increase' Clause as Covering Royalty Charges Upheld as Reasonable Under Section 34 of Arbitration and Conciliation Act, 1996.

17 Aug 2012

The Maharashtra State Road Development Corporation Ltd. (MSRDC), a Government of Maharashtra undertaking, had awarded a contract for four-laning of a ...

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