6. [2018] 96 taxmann.com 354 (Mumbai - Trib.)
DCIT vs. Reuters Transaction Services Ltd.
ITA Nos.: 1393 & 2219 (Mum.) of 2016
Date of Order: 3rd August, 2018
A.Ys.: 2012-13
Article 13 of India-UK DTAA; section 9 of the Act – As subscription income from provision of deal matching system for foreign exchange dealing was providing ‘information concerning industrial, commercial or scientific work’, income was royalty
Facts
The Taxpa
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