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Guarantee Commission Charges taxable in India under Indo-UK DTAA: Delhi HC [Read Order]
The Delhi High Court in a significant ruling observed that the guarantee commission charges taxable in India under the Indo-UK double taxation...
![Interest Income earned by a NRI from a Foreign Bank shall not be Taxable in India u/s 5(2) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Interest-Income-Income-Interest-NRI-Foreign-Bank-Interest-Income-earned-by-a-NRI-from-a-Foreign-Bank-ITAT-taxscan.jpg "Interest Income earned by a NRI from a Foreign Bank shall not be Taxable in India u/s 5(2) of Income Tax Act: ITAT [Read Order]")
![Foreign Assignment Allowance received by assessee for services rendered outside India shall not be taxed in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Foreign-Assignment-Allowance-received-assessee-services-rendered-outside-India-taxed-India-ITAT-TAXSCAN.jpg "Foreign Assignment Allowance received by assessee for services rendered outside India shall not be taxed in India: ITAT [Read Order]")
![Income of Non-Resident Investor from Off-Shore Investments through AIFs not Taxable in India: CBDT [Read Circular]](https://www.taxscan.in/wp-content/uploads/2019/07/Off-Shore-Investments-Taxscan.jpg "Income of Non-Resident Investor from Off-Shore Investments through AIFs not Taxable in India: CBDT [Read Circular]")
Understatement of Consideration must be established before taking Market Value of Share Capital Asset as Full value of Consideration: Delhi HC [Read Judgment]
In Arjun Malhotra vs. Commissioner of Income Tax, the Delhi High Court held that the market value of the shares quoted in the stock exchange on 5th May, 1998 cannot be taken indirectly invoking an...
![Understatement of Consideration must be established before taking Market Value of Share Capital Asset as Full value of Consideration: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Market-Value-Taxscan.jpg "Understatement of Consideration must be established before taking Market Value of Share Capital Asset as Full value of Consideration: Delhi HC [Read Judgment]")
Salary of an Indian Citizen Working in a Foreign Ship & rendered services outside India for 286 days is Exempt from Taxation: Calcutta HC [Read Judgment]
The Calcutta High Court in Utanka Roy Vs. Director of Income Tax, International Taxation Transfer Pricing, held that salary of an Indian citizen, working in a foreign ship & rendered services...
![Salary of an Indian Citizen Working in a Foreign Ship & rendered services outside India for 286 days is Exempt from Taxation: Calcutta HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Calcutta-High-Court-Tax-Scan.jpg "Salary of an Indian Citizen Working in a Foreign Ship & rendered services outside India for 286 days is Exempt from Taxation: Calcutta HC [Read Judgment]")