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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...

Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax...

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

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

Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read...

Supreme Court to Examine Whether DTAA Overrides Section 206AA in Wipro, Vodafone, Mphasis Appeals Today [Read Judgement]

In a recent development, the Supreme Court is set to examine whether the Double Taxation Avoidance Agreement (DTAA) prevails over Section 206AA of the Income Tax Act in a group of appeals involving...

ITAT grants Delta Air Lines Inc. exemption under Article 8 of India-USA DTAA for Code Sharing Transportation [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) granted Delta Air Lines Inc. tax exemption on the income earned through Code Sharing arrangements and use of third-party aircraft under...

Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds Payments Non-Taxable [Read Order]

The Mumbai bench of Income Tax Appellate Tribunal (ITAT) Mumbai has ruled that consideration received by Siemens AG from the supply of standard software to Indian customers does not constitute...

Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of Siemens AG [Read Order]

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has reaffirmed that Siemens Aktiengesellschaft (Siemens AG), a tax resident of Germany, is liable to tax on royalty and fees for...

DDT is Charge on Company's Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) held that the Commissioner of Income Tax (Appeals) [CIT(A)] erred in directing the refund of excess Dividend Distribution Tax (DDT) paid...

Salary Earned for Services Rendered in the U.S. Not Taxable in India: ITAT directs AO to Verify TRC and Grant DTAA Relief [Read Order]

The Bench of the Income Tax Appellate Tribunal (ITAT), Chennai, held that salary earned for services rendered abroad is not taxable in India if the assessee is a non-resident, eligible for relief...

Income from Seismic Vessels Taxed Under Article 21(4) of India-Norway DTAA as Assessee Not Engaged in Seabed Exploration: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that income from seismic vessels provided on bareboat charter by a Norwegian company falls under Article 21(4) of the India-Norway ...