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Subscription fees received for allowing online access to copyright material not taxable as royalty

July 19, 2019[2019] 106 taxmann.com 401 (Mumbai - Trib.)
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INTERNATIONAL TAXATION : Where payment towards subscription fee received by assessee for access to specified online database containing copyright material was for use of copyrighted material rather than for use of or right to use of copyright, said payment could not be treated as royalty

INTERNATIONAL TAXATION : Where assessee received payment towards subscription fees for access to specified online database, since while providing access to database there was no any human intervention, impugned payment received by assessee could not be considered as fee for technical services

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