The Government of the Republic of India and the Government of the People’s Republic of China have amended the Double Taxation Avoidance Agreement (DTAA) for the avoidance of double taxation and for the prevention of

The Union Cabinet, chaired by the Prime Minister, Narendra Modi has approved the protocol amending the agreement between India and Tajikistan for avoidance of double taxation and the prevention of fiscal evasion with respect to

In a recent decision the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that the amount of Tax Deducted at Source ( TDS ) can be reduced while calculating advance tax

The Central Government, on 3rd May, 2023 notified the Double Tax Avoidance Agreement (DTAA) and protocol for elimination of Double taxation and prevention of fiscal evasion and avoidance with respect to taxes on income between

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that more than 15% of the revenues generated from India can’t be attributed to the PE in India when the risk assumed in earlier

The Income Tax Appellate Tribunal ( ITAT ), Delhi bench  held that salary received for services rendered outside india is not taxable in India under Article 15(1)of the India- Korea Double Taxation Avoidance Agreement( DTAA

The Income Tax Department has stepped forward to address concerns surrounding the recent amendment to the India-Mauritius Double Taxation Avoidance Agreement ( DTAA ). In a tweet dated April 12, 2024, the department responded to

With a view to examining the consequential issues arising out of amendments to India - Mauritius Double Taxation Avoidance Convention and related issues, a Working Group headed by Joint Secretary (FT&TR-II), CBDT and comprising of

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT) observed that the amount received as per Article 12(3) of India- United State of America (USA) Double Taxation Avoidance Agreement (DTAA)., not royalty u/s

The Central Board of Direct Tax (CBDT) extended the Form 10F e-filing exemption for Non-residents without PAN till September 30, 2023, as stated in F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2023/ 13420, dated March 28, 2023. The CBDT

In a recent judgment, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the distribution revenue received by Cable News Network (CNN) is not “Royalty”. The assessee had challenged

The Central government on Wednesday notified the protocol amending the Double Taxation Avoidance Agreements (DTAA) between India and Vietnam. The Notification amends the provision relating to exchange of information and stated that the competent authorities

No income attributed to DAPE of Adobe-Ireland in India, when transaction between Indian AE and foreign party found at arm’s length price, so was held by the Income Tax Appellate Tribunal (ITAT), New Delhi. Adobe

The Income Tax Appellate Tribunal (ITAT), New Delhi before Shri N K Billaiya, AM and Ms Astha Chandra, JM held that Payments made on the business profit of non-residents without PE are not taxable in

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) comprising of Shri Shamim Yahya, accountant member and Shri C M Garg, Judicial member has held that TDS credit can be claimed from the country