AAR held that publishing information on science in electronic format Web based information, E-Books, E-Journals, Articles is not royalty accordingly Indian subscribers not liable to deduct tax at source under section 195 of the Act. the assessee under section 195 of the Act.
Elsevier Bv, IN RE (2021) 432 ITR 251 / 201 DTR 209/ 321 CTR 423 (AAR)
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Publishing Information on science in electronic format-Web based information-E-Books, E-Journals, Articles-Not royalty-Indian subscribers not liable to deduct tax at source-DTAA-India-Netherlands. [S. 28(i), 90, 195, Art. 7(12)(4)]