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...
Mentor Graphics Ireland's Software Distribution Not Taxable as 'Royalty': Delhi ITAT In a favourable ruling for Mentor Graphics Ireland Ltd. (assessee), the Income Tax Appellate Tribunal's Delhi...
ITAT Rules: Receipts from Sale of Software Licenses with Support Services is Not Royalty The Income Tax Appellate Tribunal (ITAT) by its division-member bench comprising of Beena Pillai (Judicial...
ITAT BCCI Not Liable to Deduct Tax: Payment of Compensation to CSA Under Termination Agreement Is Not Taxable Under India-South Africa DTAA The Income Tax Appellate Tribunal (ITAT), Mumbai, by its...
ITAT: Income Earned by Non-Resident Service Provider with no Permanent Establishment in Inda is not Taxable The Income Tax Appellate Tribunal (ITAT), Delhi while upholding the findings of the...
ITAT Reiterates: Amount Received Towards Reimbursement of Global Account Management Charges is Not FTS/FIS The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the Assessing...
