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![Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120014-evidentiary-role-of-trc-is-limited-us-245r2-of-income-tax-act-supreme-court-says-trc-not-conclusive-to-get-dtaa-benefit-taxscan.webp "Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]")
Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]
The Supreme Court held that a Tax Residency Certificate (TRC), though relevant, is not conclusive proof for claiming DTAA ( Double Tax Avoidance...
![Warner Bros have No PE in India: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Warner-Bros-No-PE-ITAT-Addition-TAXSCAN.jpg "Warner Bros have No PE in India: ITAT deletes Addition [Read Order]")
![Income earned in Absence of FTS clause in DTAA would fall as Business Income and cannot Taxed in India in Absence of PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-DTAA-Business-Income-PE-ITAT-taxscan.jpg "Income earned in Absence of FTS clause in DTAA would fall as Business Income and cannot Taxed in India in Absence of PE: ITAT [Read Order]")
![ITAT asks Google to pay Tax on Adwords Payments [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Google-Adwords.jpg "ITAT asks Google to pay Tax on Adwords Payments [Read Order]")
Professional Fee paid by Deloitte India to Its US and Singapore Entities Not Taxable in India, No TDS: ITAT [Read Order]
Granting tax relief to Deloitte India, the Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the provisions relating to Tax deduction at Source (TDS) are not applicable to the...
![Professional Fee paid by Deloitte India to Its US and Singapore Entities Not Taxable in India, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Deloitte-Taxscan.jpg "Professional Fee paid by Deloitte India to Its US and Singapore Entities Not Taxable in India, No TDS: ITAT [Read Order]")
Payment received on providing Corporate IT Services to Group Entities is Taxable as Royalty/Fee for Included Services under Indo-US DTAA: ITAT [Read Order]
In M/s. Cargill Incorporated vs. ADIT, Delhi bench of Income Tax Appellate Tribunal (ITAT) held that the payment received on providing corporate Information Technology (IT) services to group concerns...
![Payment received on providing Corporate IT Services to Group Entities is Taxable as Royalty/Fee for Included Services under Indo-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Royalty-Taxscan.jpg "Payment received on providing Corporate IT Services to Group Entities is Taxable as Royalty/Fee for Included Services under Indo-US DTAA: ITAT [Read Order]")