Section 21 in The Mines And Minerals (Development And Regulation) Act, 1957 [Entire Act]
price thereof, and may also recover from such person, rent, royalty or tax, as the case may be, for the period during which the land
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1 - 10 of 36704 (2.39 seconds)Section 10 in The Income Tax Act, 1961 [Entire Act]
prescribe; (4F) any income of a non-resident by way of royalty or interest , on account of lease of an aircraft [or a ship ... case of a foreign company deriving income by way of royalty or fees for technical services received from Government or an Indian concern in pursuance
Section 115JB in The Income Tax Act, 1961 [Entire Act]
capital gains arising on transactions in securities; or (B) the interest, [dividend,] royalty or fees for technical services chargeable to tax at the rate ... amount or amounts of expenditure relatable to income by way of royalty in respect of patent chargeable to tax under section 115BBF
The State Of West Bengal vs Kesoram Industries Ltd. And Ors on 15 January, 2004
excluding any sum separately charged as tax,
cess, duty, fee or royalty for payment of such
sum to Government to a local body ... excluding any sum separately
chargeable as tax, cess, duty, fee or ___ royalty
for payment of such sum to Government or a
local body
Continental Construction Ltd vs Commissioner Of Income-Tax, Central-1 on 15 January, 1992
rendering
Technical Services to foreign Government Enterprise-Whether
`similar' to `royalty', `Commission or `free' etc.-
Deductions-Scope of Assessee-Whether entitled ... phrases :
`business of execution of a foreign project', profits
derived', `royalty', `similar', `technical services'-Meaning
of.
HEADNOTE:
Section
Section 9 in The Income Tax Act, 1961 [Entire Act]
clause (iiia) of section 92F;] (vi) income by way of royalty payable by- (a) the Government; or (b) a person who is a resident, except ... where the royalty is payable in respect of any right, property or information used or services utilised for the purposes of a business or profession
Section 41 in Indian Forest Act, 1927 [Entire Act]
account of the price thereof, or on account of any duty, fee, royalty or charge due thereon, or, to which it is desirable
Constitution of India
Constitution of India
India
Constitution of India
CONTITUENTASSEMBLY 00 of 1950
Published in Gazette 00
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
persons resident in India to non-
resident, foreign software suppliers, amounted to royalty and as this
was so, the same constituted taxable income deemed ... transaction between the parties was copyright which attracted the
payment of royalty and thus, it was required that tax be deducted at
source
Section 40 in The Income Tax Act, 1961 [Entire Act]
loan issued for public subscription before the 1st day of April, 1938), royalty, fees for technical services or other sum chargeable under this Act, which ... Explanation.—For the purposes of this sub-clause,— (A) "royalty" shall have the same meaning as in Explanation2 to clause (vi) of sub-section