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The Tax Publishers Agence France Presse (AFP) v. DCIT [ITA No. 909/Del/2014, dt. 29-4-2016] : 2016 TaxPub(DT) 2217 (Del-Trib) Foreign news agency collection and dissemination of information within India - whether royalty? *Facts:* Assessee non-resident international news agency of France had offered distribution of its news in India through designated news distribution agencies in India viz. PTI/INS (as per cabinet resolution 1956) and through its websites in India for receipt of consideration. This was read as royalty taxable in India both under the act as well as under the DTAA clause by the assessing officer and upheld by the DRP. On further appeal: Held against the assessee that the income streams were royalty basing its own decision - Agence France Presse v. ADIT, Circle 1 (1), International Taxation, New Delhi (2014) 51 taxmann.com 186 (Delhi - Trib.) as these were not challenged in the high court. Note: The exemption under section 9(1)(i)(c) is available only for collection and dissemination of news from India to outside of India and not for collection/dissemination within India.

The Tax Publishers

Agence France Presse (AFP) v. DCIT [ITA No. 909/Del/2014, dt. 29-4-2016] : 2016 TaxPub(DT) 2217 (Del-Trib)

Foreign news agency collection and dissemination of information within India - whether royalty?

Facts:

Assessee non-resident international news agency of France had offered distribution of its news in India through designated news distribution agencies in India viz. PTI/INS (as per cabinet resolution 1956) and through its websites in India for receipt of consideration. This was read as royalty taxable in India both under the act as well as under the DTAA clause by the assessing officer and upheld by the DRP. On further appeal:

Held against the assessee that the income streams were royalty basing its own decision - Agence France Presse v. ADIT, Circle 1 (1), International Taxation, New Delhi (2014) 51 taxmann.com 186 (Delhi - Trib.) as these were not challenged in the high court.

Note: The exemption under section 9(1)(i)(c) is available only for collection and dissemination of news from India to outside of India and not for collection/dissemination within India.