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India-USA DTAA

Relief for Coursera: ITAT Rules Receipts Not Taxable as Royalty or FTS Under India-USA DTAA [Read Order]

Sneha Sukumaran Mullakkal

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Coursera Inc. by holding that receipts earned from providing access to...

Relief to EY: ITAT rules Reimbursement of Secondment Charges not FTS under Article 12 of India-USA...

Consultancy Services Not Taxable as FIS under Article 12 of India-US DTAA: ITAT [Read Order]

Sale of Software Products does not Constitute Royalty Income, Not taxable under Article 12 of India-...

No Transfer of Copyright on Subscription to Legal Database, No "Royalty" Taxable: Delhi HC [Read...

Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed the disallowance under Section 40(a)(i) of the Income Tax Act, 1961, and held that the sale agents rendered services outside India...

Cloud Computing Services Rendered by Amazon Web Services to customers in India do not fall within “FIS” under Article 12(4)(b) of the India-USA DTAA: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the cloud computing services rendered by Amazon web services to customers in India do not fall within the Fee for Technical...

No Tax on Payments in Lieu of 'Business Profits', in the Absence of PE in India: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that no tax can be levied on payments in lieu of ‘business profits’, in the absence of a PE in...

Atos Not Liable to Tax for Support Services Provided to Atom India: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Mumbai Bench, has recently, in an appeal filed before it, held that Atos IT Solutions and Services Inc, is not liable to tax, for support services provided to...

Amount Received from Indian Associate for ‘Support Service’ is not 'Fees for included Services' and not liable to Tax: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that amount received from Indian Associate for ‘Support Service’ is not 'Fees for Included Services' and not liable to tax. The...

Sale of Software to Indian Resellers / Distributors not amount to 'Royalty' as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]

The Delhi bench of the ITAT comprising Sh. R. K. Panda, Accountant Member & Sh. Anubhav Sharma, Judicial Member has held that the payment received on sale of software to India...

CIT(A) ought to analyse nature of service undertaken by assessee and Taxation of fees for Technical Services: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench while remitting the matter back to the CIT(A) ruled that the CIT(A) ought to analyse nature of service undertaken by assessee and taxation of...