The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) held that liaison offices of non-resident printing entities in India could be treated as Permanent Establishment ( PE ) under Article 5(2) of India-Germany Double Taxation

The Delhi bench of the Income Tax Appellate Tribunal( ITAT ) has held that amount received by Adobe from the supply of software and automated services is not taxable in India when profit is not

The Central Board of Direct Taxes ( CBDT ) places the report of the Committee on Profit Attribution on online public domain and invites suggestions/comments to be furnished electronically within 30 days from the date

The appellant PGS Exploration is a Norwegian Company (Foreign Company)engaged in the business of providing Geophysical services worldwide. These services include the services of acquiring and processing two dimensional and three-dimensional seismic data (both on

The Central Board of Direct Taxes (CBDT) has notified conditions for exemption of income accrued or received by, non-resident as a result of transfer of non-deliverable forward contracts. The Board has notified the Income-tax (33rd

In  a recent judgment pronounced by Delhi High Court, chaired by Justice Rajiv Shakedhar and Justice Tara Vitasta Ganju, upheld the decision of the Income Tax Appellate Tribunal (ITAT) that the no profits attributable to

In a major relief to Air India, the Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the Technical Services Fee does to include the amount paid for ancillary and subsidiary service to the rental

This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in Construction of Complex by Cooperative Housing Society to its Members is not Liable to Service Tax: CESTAT (Shantanu Co Operative

In a recent decision, the High Court of Delhi has modified its earlier order in the case of Amazon Web Services India Pvt Ltd & Anr. vs. Income Tax Officer & Anr. The case pertains

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the business profit earned by the US talent agency for arranging Maroon 5 performance in India cannot be assessable in India for the

In a major relief to Tianjin Tianshi India Pvt. Ltd, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the penalty under section 271(1)(c) of the Income Tax Act, 1961 cannot be levied if the transfer

With a view to improve transparency in tax rulings, the Central Board of Direct Taxes (CBDT) has released draft notification containing proposals to amend income tax Rule 44E, Form 34C, 34D and 34DA as per

In a landmark decision, the Delhi High Court has ruled that no additional profit can be attributed to the Permanent Establishment (PE) of a UK-based company operating in India when adjusting the commission paid to

A Delhi High Court bench comprising of Justice S.Muralidhar and Justice Vibhu Bakhru held that Income aroused from the off-shore supply of goods cannot be taxable in India. The Delhi High Court, in a number

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that tax cannot be detected at source on Sales Commission paid to Overseas Agents not having Permanent Establishment (PE) in India. The assessee, Shamrock Pharmachemi Pvt.Ltd.