Govt notifies revised DTAA between India & South Korea
Will have effect in India in respect of income derived in fiscal years beginning on or after 1st April, 2017.  A new revised Double Taxation Avoidance Agreement (DTAA) between India and Korea for the Avoidance
Subscription to Cloud Services not ‘Royalty’ as Indo-US Treaty: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) comprising Dr. B. R. R. Kumar, Accountant Member and Sh. Yogesh Kumar U.S., Judicial Member has held that the subscription to cloud base service cannot
Receipt by Google for Advertisers under AdWord Program is Business Profits: ITAT reiterates [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench, while dismissing a Miscellaneous Petition by the income tax department, has reiterated that the Google Ireland taxable in India for the advertisements directly placed by the advertisers
Govt. Notifies Revised DTAA between India and Kenya
Revised DTAA to improve transparency in tax matters, help curb tax evasion and tax avoidance, remove double taxation and will stimulate the flow of investment, technology and services between both the countries. The Finance Ministry
Company Restructuring Considering the Tax Aspect of India – Singapore DTAA
It is rightly said that MNC’s start their International structuring for having international synergies but end it when it comes to the tax perspective. Companies minimise their tax liabilities by shifting international profits to subsidiaries
Permitting right to use Brand name/ Trade name under Trademark License Agreement is in nature of Royalty u/s 9(1)(vi) of India Turkey Tax Treaty: ITAT [Read Order]
In a recent decision, the Income Tax Appellate Tribunal ( ITAT ) in Mumbai shed light on the nature of royalty payments concerning the usage of brand names or trade names under a trademark license
CBDT notifies Protocol amending DTAA between India and Kuwait [Read Notification]
The Central Board of Direct Taxes (CBDT) has notified the protocol amending  the Double Taxation Avoidance Agreement ( DTAA ) between India and Kuwait. A Protocol to amend the existing DTAA between India and Kuwait signed
Cabinet approves Protocol amending the Agreement between India & Kyrgyz for Avoidance of Double Taxation
The Union Cabinet chaired by the Prime Minister Narendra Modi has given its approval for the protocol amending the Agreement between India and Kyrgyz Republic for the avoidance of double taxation and the prevention of
Interest Income earned by enterprises in Other Jurisdictions is Taxable, if attributable to the PE: ITAT [Read Order]
In a ruling, in favour of Marubeni Corporation India Pvt. Ltd, the Mumbai bench of Income Tax Appellant Tribunal has held that Interest income earned by the enterprise in other jurisdictions is taxable if it
Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that receipts from provision of Disaster Recovery Up-Linking Services and disaster recovery play-out services are not Fee for Technical Service (FTS) under India-Singapore Double Taxation Avoidance Agreement
Cabinet approves Protocol amending the Agreement between India and Sri Lanka for DTAA
The Union Cabinet, chaired by the Prime Minister Narendra Modi, has approved the Signing and Ratification of the Protocol amending the Agreement between India and Sri Lanka for the avoidance of double taxation and the
Govt Notifies Protocol to Amend India-New Zealand DTAA [Read Notification]
The Central Government today notified the protocol to amend the India-New Zealand Double taxation avoidance Agreement (DTAA) to  express commitment to work towards a comprehensive free trade agreement with a view to boost economic ties. The
Comments of Stakeholders; Working Group to examine issues arising out of amendment to India-Mauritius DTAA
The Central Board of Direct Taxes (CBDT) has constituted a Working Group headed by Joint Secretary (FT&TR-II), CBDT and comprising of departmental officers and representatives of SEBI, custodians, brokerage firms and fund managers to examine
Capital Gain from Sale of Equity Shares not Taxable as Per Article 13(4) of India- Mauritius DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that capital gain from sale of equity shares not taxable as per Article 13 (4) of India - Mauritius Double Taxation Avoidance
Cabinet approves Agreement and Protocol between India and Chile for Avoidance of Double Taxation
The Union Cabinet chaired by Prime Minister Narendra Modi today approved the signing of the Double Taxation Avoidance Agreement ( DTAA ) and Protocol between the Republic of India and the Republic of Chile for