Case List

Royalty / Fees for Technical Services (FTS)

CASE LIST A copyrighted article does not fall within the purview of Royalty (under the Finland DTAA) Director of Income Tax vs. Ericsson, 343 ITR 370  Director of Income Tax vs. M/s. Nokia Networks Oy, [2013] 358 ITR 259 (Delhi) [Summary] Director of Income Tax vs. Infrasoft Ltd., (2014) 264 CTR (Del) 329 [Summary] Payments to Satellite Operators for…