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Penalty u/s 271(1)(c) Not Justified For Indian Overseas Bank’s Mistaken DTAA Claim on Hong Kong Income: Madras HC [Read Order]

In a recent ruling, the Madras High Court has held that a penalty under Section 271(1)(c) of the IncomeTax Act cannot be imposed on the Indian...

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...

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

ITAT upholds Taxability of Capital Gains on Sale of Flipkart Shares by Ex-Flipkart COO, Denies DTAA...

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...

Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]

The Mumbai Bench Income Tax Appellate Tribunal (ITAT), has ruled that receipts from ancillary software support services linked to the distribution of software licences cannot be characterised...

The $100 Billion Opportunity: How India-Russia Trade Deal 2025 Opens New Tax Corridors for Startups

The Indian-Russian Economic Cooperation Programme is part of a larger effort to establish an annual trade target of US$100 Billion by 2030, in line with the statements made at the December 2025 at...

UAE Company Earned ₹4+ Cr Interest in India, No ITR Required Despite TDS: Here’s Why [Read Order]

A UAE-based company earned more than Rs. 4 crore in interest from an Indian entity. Although tax was already deducted at source on this income, the company did not file an Income Tax Return in...