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![Brought-Forward Losses Cannot be Set Off against DTAA-Exempt LTCG: ITAT Bars Adjustment [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/500x300_2118727-brought-forward-losses-cannot-be-set-off-against-dtaa-exempt-ltcg-taxscan.webp "Brought-Forward Losses Cannot be Set Off against DTAA-Exempt LTCG: ITAT Bars Adjustment [Read Order]")
Brought-Forward Losses Cannot be Set Off against DTAA-Exempt LTCG: ITAT Bars Adjustment [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that long-term capital gains (LTCG) which are exempt from tax in India under a Double...
![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]](https://www.taxscan.in/wp-content/uploads/2023/08/Cloud-Services-Amazon-Web-Services-customers-India-USA-DTAA-ITAT-TAXSCAN.jpg "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]")
![Payments made by ONGC towards Air Injection Equipment to Non-Residents Not FTS as per India-Canada DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ONGC-Payments-Air-Injection-Air-Injection-Equipment-FTS-India-Canada-DTAA-DTAA-ITAT-Income-Tax-taxscan.jpg "Payments made by ONGC towards Air Injection Equipment to Non-Residents Not FTS as per India-Canada DTAA: ITAT [Read Order]")
![Section 206AA cannot be invoked when Tax Deducted according to beneficial provisions of DTAA: Delhi HC orders in favour of Air India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/tax-DTTA-Delhi-HC-Air-India-taxscan.jpg "Section 206AA cannot be invoked when Tax Deducted according to beneficial provisions of DTAA: Delhi HC orders in favour of Air India [Read Order]")
Protection of DTAA can’t be denied Merely on Ground of Non-Furnishing of Tax Residency Certificate: ITAT [Read Order]
The Ahmedabad bench of the ITAT recently held that an eligible assessee cannot be declined the protection of Treaty under Section 90(2) of the Income Tax Act, 1961 merely on the ground that said...
![Protection of DTAA can’t be denied Merely on Ground of Non-Furnishing of Tax Residency Certificate: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Cabinet-DTAA-Taxscan.jpg "Protection of DTAA can’t be denied Merely on Ground of Non-Furnishing of Tax Residency Certificate: ITAT [Read Order]")