![Income from sub licensing software for healthcare business in India Shall not be taxed as Business Income under India – USA DTAA due to absence of PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Income-sub-licensing-software-healthcare-business-India-Business-Income-India-USA-DTAA-PE-ITAT-TAXSCAN.jpg "Income from sub licensing software for healthcare business in India Shall not be taxed as Business Income under India – USA DTAA due to absence of PE: ITAT [Read Order]")
Income from sub licensing software for healthcare business in India Shall not be taxed as Business Income under India – USA DTAA due to absence of PE: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that the Income from sub licensing software for the healthcare business in India...
![Service Fees for Providing Supporting Services Taxable as FTS u/s 9(1)(vii) of Income Tax Act and Article 12(4) of India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Fees-Supporting-Services-Taxable-FTS-Income-Tax-Act-Article-India-USA-DTAA-ITAT-TAXSCAN.jpg "Service Fees for Providing Supporting Services Taxable as FTS u/s 9(1)(vii) of Income Tax Act and Article 12(4) of India-USA DTAA: ITAT [Read Order]")
![Receipts from Disaster Recovery Up-Linking Services are not Royalty: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-deletes-Addition-Receipts-Disaster-Recovery-Up-Linking-Services-Disaster-Recovery-Receipts-from-Disaster-Recovery-Up-Linking-Services-are-not-Royalty-ITAT-Taxscan.jpg "Receipts from Disaster Recovery Up-Linking Services are not Royalty: ITAT deletes Addition [Read Order]")
![Retaining Disallowance without Following Directions of DRP: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Retaining-Disallowance-Following-Directions-of-DRP-ITAT-directs-Readjudication-TAXSCAN.jpg "Retaining Disallowance without Following Directions of DRP: ITAT directs Re adjudication [Read Order]")
![ITAT deletes TP adjustment made towards rendering of GIS services by AE for Advertising Business [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-TP-adjustment-GIS-services-AE-advertising-business-income-tax-income-tax-taxscans.jpg "ITAT deletes TP adjustment made towards rendering of GIS services by AE for Advertising Business [Read Order]")
No records with Income Tax Dept to show Actual Amount Received from AE for Marketing Service Fee : ITAT Deletes Addition [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently while providing relief to Sabre Travel Network (India) deleted additions made on account of foreign exchange loss incurred...
![No records with Income Tax Dept to show Actual Amount Received from AE for Marketing Service Fee : ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-records-with-Income-Tax-Dept-to-show-Actual-Amount-Received-Marketing-Service-Fee-ITAT-TAXSCAN.jpg "No records with Income Tax Dept to show Actual Amount Received from AE for Marketing Service Fee : ITAT Deletes Addition [Read Order]")
Issuance of Manual Final Assessment Order without DIN: ITAT quashes Income Tax Scrutiny Assessment u/s 143(3) [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has quashed the Income Tax Scrutiny Assessment under section 143(3) due to the issuance of a manual assessment order without a...
![Issuance of Manual Final Assessment Order without DIN: ITAT quashes Income Tax Scrutiny Assessment u/s 143(3) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Issuance-of-Manual-Final-Assessment-Order-Assessment-Order-DIN-ITAT-quashes-Income-Tax-Scrutiny-Assessment-Income-Tax-Scrutiny-Assessment-Income-Tax-Taxscan.jpg "Issuance of Manual Final Assessment Order without DIN: ITAT quashes Income Tax Scrutiny Assessment u/s 143(3) [Read Order]")
Force of Attraction Rule will not Apply, Unless There is Even a Remote Link Between Activities of Other Projects with PE in Question: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that the force of attraction rule will not apply, unless there is even a remote link between...
![Force of Attraction Rule will not Apply, Unless There is Even a Remote Link Between Activities of Other Projects with PE in Question: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Force-of-Attraction-Rule-will-not-Apply-Force-of-Attraction-Rule-Remote-Link-Remote-Link-Between-Activities-of-Other-Projects-PE-ITAT-Taxscan.jpg "Force of Attraction Rule will not Apply, Unless There is Even a Remote Link Between Activities of Other Projects with PE in Question: ITAT [Read Order]")
![ITAT deletes Addition against ESPN Star Sports [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-ESPN-Star-Sports-Star-Sports-Income-Tax-Tax-Taxscan.jpg "ITAT deletes Addition against ESPN Star Sports [Read Order]")
Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]
The Division Bench of Delhi Income Tax Appellate Tribunal (ITAT) has held that Microsoft regional sales could not be taxed instead of Mol observing that, “such flip flops could not be legally...
![Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Microsoft-Regional-Sales-Mol-ITAT-Flip-Flop-Legally-Supported-Tax-Income-Income-Tax-taxscan.jpg "Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]")
Incentive under Rajasthan Investment Promotion Scheme 2010 is Capital Receipt, Not Taxable: ITAT [Read Order]
The Pune bench of Income Tax Appellate Tribunal (ITAT) recently held that Incentive under Rajasthan investment promotion scheme 2010 is capital receipt therefore it was not taxable. The aforesaid...
![Incentive under Rajasthan Investment Promotion Scheme 2010 is Capital Receipt, Not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Incentive-Rajasthan-Investment-Promotion-Scheme-2010-Capital-Receipt-ITAT-Income-Tax-Investment-Promotion-Scheme-Rajasthan-Investment-Promotion-Scheme-taxscan-.jpg "Incentive under Rajasthan Investment Promotion Scheme 2010 is Capital Receipt, Not Taxable: ITAT [Read Order]")
LIBOR cannot always be rate at which Intra-Bank Transactions take place: ITAT deletes ALP Adjustment [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench deleted Arm Length Price (ALP) adjustment as London Inter-Bank Offered Rate (LIBOR) cannot always be rate at which intra-bank transactions take...
![LIBOR cannot always be rate at which Intra-Bank Transactions take place: ITAT deletes ALP Adjustment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/LIBOR-rate-at-which-Intra-Bank-Transactions-take-place-ITAT-deletes-ALP-Adjustment-TAXSCAN.jpg "LIBOR cannot always be rate at which Intra-Bank Transactions take place: ITAT deletes ALP Adjustment [Read Order]")