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Capital Gains of Spanish Investor from Sale of Shares of Real Estate Companies Not Taxable in India under India-Spain DTAA: ITAT in Merrill Lynch Case [Read Order]

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that capital gains of a Spanish investor from sale of shares of real estate...

Coursera Income Not Taxable as FTS/FIS under India-US DTAA: Supreme Court upholds Delhi HC Ruling...

Can Income Tax Dept. Extend Assessment Limitation Based on Amended Indo-Swiss DTAA? Supreme Court to...

Penalty u/s 271(1)(c) Not Justified For Indian Overseas Bank’s Mistaken DTAA Claim on Hong Kong...

S. 197 Certificate at 15% Unsustainable: Delhi HC reduces Income Tax withholding of US Firm Cvent...

Principal-to-Principal Distribution between UK and Indian Entities Basis for ‘Nil’ TDS Certificate under DTAA: Delhi HC [Read Order]

The Delhi High Court recently held that principal-to-principal distribution arrangement between a UK company and its Indian entities can form the basis for determining the UK company’s eligibility...

ITAT Bangalore’s Binny Bansal Ruling on Tax Residency: Key Lessons for HNIs Relocating Overseas

Recently, the Income Tax Appellate Tribunal (Bangalore Bench) delivered an extensive ruling in the tax residency dispute of assessee Binny Bansal, co-founder of the e-commerce giant Flipkart. The...

ITAT upholds Taxability of Capital Gains on Sale of Flipkart Shares by Ex-Flipkart COO, Denies DTAA Relief Under India-Singapore Tax Treaty [Read Order]

The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) dealt with the issue of taxability of capital gains arising from the sale of shares of Flipkart Private Limited held by Binny Bansal in...

ICAI Releases Sixth Edition (2025) of “Technical Guide on Expatriate Taxation” to Address Cross‑Border Employee Mobility Challenges

The Institute of Chartered Accountants of India (ICAI) has released the Sixth Edition of its “Technical Guide on Expatriates Taxation” in December 2025. This latest update is designed to help the...

No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]

In a very important ruling, the Supreme Court held that Tiger Global’s Mauritius-based investment entities are not entitled to claim DTAA protection for capital gains arising from the sale of...

Brought-Forward Losses Cannot be Set Off against DTAA-Exempt LTCG: ITAT Bars Adjustment [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that long-term capital gains (LTCG) which are exempt from tax in India under a Double TaxationAvoidance Agreement (DTAA) do not form...

Non-Exclusive Film Broadcasting Rights Not ‘Royalty’ under Indo-Mauritius DTAA: ITAT Mumbai Rules in Asia Today Ltd Case [Read Order]

The Income Tax Appellate Tribunal, Mumbai Bench ( ITAT ) ruled that the income received as payment for granting the 'non-exclusive' broadcasting rights of 100 Hindi feature films on an exclusive...