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ITR for NRIs - Income Reporting, DTAA Provisions, and Special Deductions

Adwaid M S

Introduction These days, a huge number of Indians live and work overseas. If you’re one of them, chances are you still have some financial ...

Supreme Court Declares Hyatt Has Permanent Establishment in India, Must Pay Tax Under Indo-UAE...

Arbitral Award for Non-Payment of Supplies Is Business Income, Not Taxable Under Article 7 of...

India and Oman Revise Double Taxation Treaty: Key Protocol Amendments Explained [Read Notification]

Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft...

ITAT Allows Abu Dhabi Commercial Bank to Set Off PE Losses Against ECB Interest Income, Upholds 5% Concessional Tax Rate Under India-UAE Treaty [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) allowed Abu Dhabi Commercial Bank to set off losses of its Indian Permanent Establishment (PE) against interest income earned on External ...

Understanding Form 15CA and 15CB: Essential Compliance for Foreign Remittances

Foreign remittances from India are closely monitored by tax authorities to prevent tax evasion and ensure compliance with international financial reporting norms. Two key forms: Form 15CA and Form...

Form 15CA and Form 15CB - Foreign remittance compliance - NRI payment compliance - Taxscan

Marketing & Reservation Fees Paid by Indian Hotels to US Hotel Chain not Taxable as Royalty or FIS Under India-US DTAA: Delhi HC [Read Order]

In a recent decision, the Delhi High Court held that marketing and reservation fees paid by Indian hotels to a US-based hotel chain are not taxable as royalty or fees for included services (FIS)...

Delhi HC quashes Order Levying TDS of 2% on Salesforce’s ₹633 Cr Revenue [Read Order]

The Delhi High Court recently set aside an order by the Revenue Department imposing a Tax Deducted at Source (TDS) of 2% on ₹633.34 Crore in revenue earned by SFDC Ireland Limited (Salesforce) from...

CBDT issues Guidance Circular on Application of Principal Purpose Tests Under DTAA [Read Circular]

The Central Board of Direct Taxes ( CBDT ) has issued a Guidance Circular for the application of Principal Purpose Tests under India-Cyprus DTAA, India-Mauritius DTAA and India-Singapore DTAA. The...

ITAT Holds Service Receipts Not Taxable as FTS under India-Singapore DTAA due to Lack of Knowledge Transfer [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that service receipts from maintenance, support, and additional services provided by the assessee were not taxable as fees for technical...

IT Support Payments Not Taxable as Fees for Technical Services Due to Failure of ‘Make Available’ Test Under India-UK DTAA: ITAT [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that IT support service payments made by CPP Assistance Services Private Limited to its UK-based group entity do not qualify as Fees...