Delhi High Court: ‘Subscription Fee’ income not classified as ‘royalties’ or ‘included services’ under DTAA and IT Act
Delhi High Court elucidated the treatment of subscription fees vis-à-vis royalties and technical services under both the Double Taxation Avoidance Agreement (DTAA) and the Income Tax Act and clarified the distinction between income from subscription fees and payments for intellectual property rights or technical consultancy services.
