![ITAT Remands ₹5.41 Cr TDS Disallowance on US Remittance for Reassessment Under India-US DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Bengaluru-TDS-Disallowance-TAXSCAN.jpg "ITAT Remands ₹5.41 Cr TDS Disallowance on US Remittance for Reassessment Under India-US DTAA [Read Order]")
ITAT Remands ₹5.41 Cr TDS Disallowance on US Remittance for Reassessment Under India-US DTAA [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bengaluru recently set aside a ₹5.41 crore TDS disallowance on payments made to a US-based entity for...
![Addition by AO u/s 28(iv) of Income Tax Act unwarranted as Free Test Assets are Returned or Destroyed and Software Pricing Set by MAP: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Income-Tax-ITAT-ITAT-Bangalore-Income-Tax-Act-Section-28iv-of-Income-Tax-Act-taxscan.jpeg "Addition by AO u/s 28(iv) of Income Tax Act unwarranted as Free Test Assets are Returned or Destroyed and Software Pricing Set by MAP: ITAT [Read Order]")
![Disallowance u/s 40(a)(I) of the Income Tax Act is not Applicable as per DTAA between India and Japan: Delhi HC rules in Favour of Mitsubishi Corp India [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Disallowance-Income-Tax-Act-DTAA-Delhi-HC-Mitsubishi-Corp-India-taxscan.jpg "Disallowance u/s 40(a)(I) of the Income Tax Act is not Applicable as per DTAA between India and Japan: Delhi HC rules in Favour of Mitsubishi Corp India [Read Order]")
![Relief to Bajaj Auto Ltd: ITAT allows Deduction u/s 40(a) (i) of Income Tax Act in respect of Expenditure incurred in Foreign Currency [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-Mumbai-Income-tax-on-bajaj-auto-ltd-Bajaj-auto-ltd-Income-tax-act-Expenditure-incurred-in-foreign-currency-Foreign-currency-ITAT-allows-deduction-Expenditure-incurred-TAXSCAN.jpg "Relief to Bajaj Auto Ltd: ITAT allows Deduction u/s 40(a) (i) of Income Tax Act in respect of Expenditure incurred in Foreign Currency [Read Order]")
![No Deduction of TDS for Reimbursement of Salary Cost for Seconded Employees: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Deduction-TDS-Reimbursement-Salary-Cost-Salary-Seconded-Employees-ITAT-taxscan.jpg "No Deduction of TDS for Reimbursement of Salary Cost for Seconded Employees: ITAT [Read Order]")
No Disallowance of Commission paid to U.SÂ Sales Agent for Selling Products in U.S u/s 40(a)(i) of the Income Tax Act: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that commission paid to US sales agents for selling products in the US should not be disallowed under Section 40(a)(i) of the...
![No Disallowance of Commission paid to U.SÂ Sales Agent for Selling Products in U.S u/s 40(a)(i) of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Commission-paid-Sales-Agent-Selling-Products-Income-Tax-Act-Income-Tax-ITAT-Taxscan.jpg "No Disallowance of Commission paid to U.SÂ Sales Agent for Selling Products in U.S u/s 40(a)(i) of the Income Tax Act: ITAT [Read Order]")
Consideration received not Income Deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore held assessee, M/s Subex Technologies Limited not eligible for TDS on the ground that the consideration received was not income deemed to accrue in...
![Consideration received not Income Deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/received-income-deemed-ITAT-assessee-eligible-TDS-TAXSCAN.jpg "Consideration received not Income Deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]")
Income from Business Profit not Taxable in India in the absence of PE: ITAT rules in favour of IQOR [Read Order]
Ruling in favour of IQOR India Services Pvt. Ltd., the Delhi Bench of the Income Tax Appellate Tribunal (ITAT), held that, the income classified as business profits or Fees for Technical Services...
![Income from Business Profit not Taxable in India in the absence of PE: ITAT rules in favour of IQOR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Business-Profit-PE-ITAT-IQOR-taxscan.jpeg "Income from Business Profit not Taxable in India in the absence of PE: ITAT rules in favour of IQOR [Read Order]")
Payment made for Channel Placement is not Royalty: Bombay HC deletes Sec 40(a)(i) Disallowance [Read Judgment]
The Bombay High Court in The Commissioner of Income Tax 11 v. NGC Networks (India) Pvt. Ltd ruled that disallowance under Section 40(a)(i) of the Income Tax Act can be made only if the Royalty falls...
![Payment made for Channel Placement is not Royalty: Bombay HC deletes Sec 40(a)(i) Disallowance [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Channel-Placement-Bombay-High-Court-Taxscan.jpg "Payment made for Channel Placement is not Royalty: Bombay HC deletes Sec 40(a)(i) Disallowance [Read Judgment]")
No TDS on Commission to Non-Resident when He has no PE in India and the Amount was Payable/ Paid to them outside India: ITAT [Read Order]
The Income Tax Appellate Tribunal, New Delhi bench recently held that absence of Permanent Establishment in India, there is no liability to withhold TDS of payment of commission to the foreign agents....
![No TDS on Commission to Non-Resident when He has no PE in India and the Amount was Payable/ Paid to them outside India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "No TDS on Commission to Non-Resident when He has no PE in India and the Amount was Payable/ Paid to them outside India: ITAT [Read Order]")