ITAT Grants Tax Exemption To Google Ireland On Rs.8,699 Crores Received From India Unit Cites the provisions under the Income Tax Act and the Double Taxation Avoidance Agreement The Income Tax...
Delhi High Court: Services Offered by Irish Co to Indian Counterpart Not Technical The matter was relevant in the context of the India-Ireland Double Taxation Avoidance Agreement The Delhi High...
ITAT Chides IT Department For Refusing Tax Benefit To Abu Dhabi Investment Authority Admonishes it for not verifying the genuinity of the government-owned company through its address and PAN...
Delhi High Court: Subscription to Legal Database Does Not Amount to Transfer of Copyright under DTAA Declines to interfere with the judgment of the Income Tax Appellate Tribunal The Delhi High...
Bombay High Court States HSBC Bank, Having Bona Fide Banking Business in Mauritius, is Exempt From Tax Under DTAA The Assessing Officer had refused to accept the assessee's claim that the interest...
ITAT Deletes Addition On Consideration Received For Offshore Supplies By German Entity States that it was not taxable under the India-Germany Double Taxation Avoidance Agreement The Delhi Bench...
Delhi High Court: IT, Admin Services by Singapore Entity to Indian Affiliate Does Not Constitute FTS The Delhi High Court ruled that the information technology and other administrative services...
Supreme Court: Double Taxation Avoidance Agreements Cannot Be Enforced Unless Notified by Central Government The Supreme Court has ruled that a Double Taxation Avoidance Agreement (DTAA) cannot be...
ITAT Rules Distribution Revenue of Fox International Channels Not Taxable as ‘Royalty’ In India under DTAA Cites the judgment of the Bombay High Court and the tribunal’s own ruling in previous...
Gujarat High Court rules in favor of Star Rays; allows benefit under India-USA DTAA Holds that mere rendering of services could not be termed as ‘Fees for Technical Services’ The Gujarat High...
Delhi High Court: Taxpayer Entitled To Tax Credit on Income from Foreign Subsidiary under DTAA States that the mechanism was engrafted to incentivize investment for economic development The Delhi...
Delhi High Court upholds ITAT’s decision on services under commissionaire agreement between Springer Nature & Springer India Criticizes the change in stance as a flip-flop that should be...
