![Karnataka HC sets aside Income Tax Order Passed u/s 201(1) & 201(1A), exceeding reasonable period of 4 years [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Karnataka-HC-Income-Tax-Order-exceeding-period-4-years-taxscan.jpg "Karnataka HC sets aside Income Tax Order Passed u/s 201(1) & 201(1A), exceeding reasonable period of 4 years [Read Order]")
Karnataka HC sets aside Income Tax Order Passed u/s 201(1) & 201(1A), exceeding reasonable period of 4 years [Read Order]
The Karnataka High Court, in a recent ruling, set aside the order passed under Sections 201(1) and 201(1A) of the Income Tax Act, 1961, as being...
![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]](https://www.taxscan.in/wp-content/uploads/2024/06/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.jpg "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]")
![Fees or management support u/s 9(1)(vii) of Income Tax Act is not FTS under India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-Double-Taxation-Avoidance-Agreement-India-Singapore-DTAA-ITAT-Delhi-fees-for-technical-services-taxscan.jpg "Fees or management support u/s 9(1)(vii) of Income Tax Act is not FTS under India-Singapore DTAA: ITAT [Read Order]")
![Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-of-Commission-Foreign-Agents-Procurement-of-Orders-Managerial-Consultancy-Services-taxscan.jpg "Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]")
ITAT deletes disallowance of deduction claimed on account of payment of guarantee commission to Associate Enterprise [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted the disallowance of deduction claimed on account of payment of guarantee commission to associate enterprise. The...
![ITAT deletes disallowance of deduction claimed on account of payment of guarantee commission to Associate Enterprise [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-disallowance-deduction-claimed-account-payment-guarantee-commission-Associate-Enterprise-TAXSCAN.jpg "ITAT deletes disallowance of deduction claimed on account of payment of guarantee commission to Associate Enterprise [Read Order]")
Payments made by ONGC towards Air Injection Equipment to Non-Residents Not FTS as per India-Canada DTAA: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) has held that the payment made by ONGC towards air injection equipment to non-residents could not be considered as FTS as per India- Canada...
![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]")
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]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that the payment received from freight /logistic support service could not be treated as Royalty Under Section 9(1)(Vii) of...
![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]](https://www.taxscan.in/wp-content/uploads/2022/12/Payment-freight-logistic-support-service-Royalty-Income-Tax-Act-ITAT-taxscan.jpg "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]")
Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal(ITAT) comprising Annapurna Gupta and T R Senthil Kumar has held that payment of consideration in regard to bandwidth/telecom services by way...
![Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-bandwidth-telecom-services-IPCL-amount-Royalty-ITAT-Taxscan.jpg "Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [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]")