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Section 9(1)(vii) of the Income Tax Act

Karnataka HC - Income Tax Order -exceeding - period - 4 years - taxscan
Karnataka HC sets aside Income Tax Order Passed u/s 201(1) & 201(1A), exceeding reasonable period of 4 years [Read Order]
August 24, 2024
ITAT - ITAT Delhi - Information on Tariff Change is not FTS - ITAT sets aside TDS Demand - section 195 of the Income Tax Act - Income Tax Appellate Tribunal - Tax news - Taxscan
Payment made Overseas for Providing Information on Tariff Change is not FTS: ITAT sets aside TDS Demand u/s 195 of Income Tax Act [Read Order]
June 2, 2024
Income Tax - Double Taxation Avoidance Agreement - India Singapore DTAA - ITAT Delhi - fees for technical services - taxscan
Fees or management support u/s 9(1)(vii) of Income Tax Act is not FTS under India-Singapore DTAA: ITAT [Read Order]
February 1, 2024
TDS - applicable - professional - consultancy - India-ITAT - deletion - disallowance - Income- Tax -Act-TAXSCAN
TDS not applicable to professional and consultancy services neither “availed” nor “rendered” and even not “utilised” in India: ITAT upholds deletion of disallowance u/s 40(a)(ia) of Income Tax Act
August 26, 2023
Payment of Commission - Foreign Agents - Procurement of Orders - Managerial - Consultancy Services - taxscan
Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]
August 22, 2023
ITAT - disallowance – deduction - claimed - account - payment - guarantee - commission - Associate – Enterprise - TAXSCAN
ITAT deletes disallowance of deduction claimed on account of payment of guarantee commission to Associate Enterprise [Read Order]
July 8, 2023
ONGC - Payments - Air Injection - Air Injection Equipment - FTS - India-Canada DTAA - DTAA - ITAT - Income Tax - taxscan
Payments made by ONGC towards Air Injection Equipment to Non-Residents Not FTS as per India-Canada DTAA: ITAT [Read Order]
January 27, 2023
Payment - freight -logistic support service - Royalty - Income Tax Act - ITAT - taxscan
Payment receive from Freight/Logistic Support Service cannot treat as Royalty U/S 9(1) (Vii) of Income Tax Act & Art 12 DTAA: ITAT deletes Addition [Read Order]
December 10, 2022
Payment - bandwidth - telecom services - IPCL amount - Royalty - ITAT - Taxscan
Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]
October 17, 2022
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