![Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds Payments Non-Taxable [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100757-dtaa-supreme-court-india-germany-dtaa-taxscan.webp "Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds Payments Non-Taxable [Read Order]")
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 ...
![Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of Siemens AG [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100680-siemens-itat-taxscan.webp "Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of Siemens AG [Read Order]")
![DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100058-diidend-distribution-tax-taxscan.webp "DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]")
![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]](https://images.taxscan.in/h-upload/2025/10/15/250x150_2096726-india-us-dtaa-taxscan.webp "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]")
![Income from Seismic Vessels Taxed Under Article 21(4) of India-Norway DTAA as Assessee Not Engaged in Seabed Exploration: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/250x150_2093499-seismic-vessels-income-from-seismic-vessels-india-norway-taxscan.webp "Income from Seismic Vessels Taxed Under Article 21(4) of India-Norway DTAA as Assessee Not Engaged in Seabed Exploration: ITAT [Read Order]")
Unverified Documents from France About Foreign Bank Account Cannot Support Income Tax Prosecution Without Swiss Authentication: Delhi HC [Read Order]
In a recent judgment, the Delhi High Court ruled that unauthenticated documents received from France under the DoubleTaxation Avoidance Agreement (DTAA), without verification from Swiss authorities,...
![Unverified Documents from France About Foreign Bank Account Cannot Support Income Tax Prosecution Without Swiss Authentication: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/22/500x300_2079695-delhi-high-court-taxscan.webp "Unverified Documents from France About Foreign Bank Account Cannot Support Income Tax Prosecution Without Swiss Authentication: Delhi HC [Read Order]")
Taxability of Software Fee under India-UAE DTAA: Karnataka HC Disposes Revenue's Appeal after AO Treats Receipts as Royalty [Read Order]
The High Court of Karnataka, disposed of the Revenue’s appeal on the taxability of software fees under the India-UAE Double Taxation Avoidance Agreement (DTAA) after the Assessing Officer (AO)...
![Taxability of Software Fee under India-UAE DTAA: Karnataka HC Disposes Revenues Appeal after AO Treats Receipts as Royalty [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078339-india-uae-dtaa-taxscan.webp "Taxability of Software Fee under India-UAE DTAA: Karnataka HC Disposes Revenues Appeal after AO Treats Receipts as Royalty [Read Order]")
Supreme Court Declares Hyatt Has Permanent Establishment in India, Must Pay Tax Under Indo-UAE Treaty [Read Judgement]
The Supreme Court of India held that Hyatt International Southwest Asia Ltd., a company incorporated in Dubai, has a permanent establishment (PE) in India under Article 5(1) of the Indo-UAE Double...
![Supreme Court Declares Hyatt Has Permanent Establishment in India, Must Pay Tax Under Indo-UAE Treaty [Read Judgement]](https://images.taxscan.in/h-upload/2025/07/26/500x300_2069309-supreme-court-declares-hyatt-taxscan.webp "Supreme Court Declares Hyatt Has Permanent Establishment in India, Must Pay Tax Under Indo-UAE Treaty [Read Judgement]")
Arbitral Award for Non-Payment of Supplies Is Business Income, Not Taxable Under Article 7 of Japan-India DTAA: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that an arbitral award received for non-payment of supplies is business income and not taxable in India under Article 7 of the India-Japan Double...
![Arbitral Award for Non-Payment of Supplies Is Business Income, Not Taxable Under Article 7 of Japan-India DTAA: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065111-dtaa-arbitral-award-non-payment-taxscan.webp "Arbitral Award for Non-Payment of Supplies Is Business Income, Not Taxable Under Article 7 of Japan-India DTAA: Delhi HC [Read Order]")
![India and Oman Revise Double Taxation Treaty: Key Protocol Amendments Explained [Read Notification]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055023-dtaa-india-and-oman-revise-double-taxation-taxscan.webp "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 Employee for Salary Received in US [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to a Microsoft employee for salary received in the US, holding that a slight delay in filing Form 67 cannot take away...
![Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2050048-itat-kolkata-form67-delay-dtaa-benefit-itat-microsoft-employee-salary-us-taxscan.webp "Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]")