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No ‘Royalty’ on Service Fees Paid under Regional Service Agreement: ITAT Dismisses Revenue’s Appeal [Read Order]

Mansi Yadav

The Income Tax Appellate Tribunal (ITAT) Bench at Mumbai held that payments received by the assessee (Singapore-based entity) from its Indian...

Overriding effect of Article 5(3) of DTAA: Supreme Court Adjourns Hearing in Hyundai Heavy...

Relief for Warner Bros: ITAT Rules Film Distribution Income Not ‘Royalty’ Under India-US DTAA [Read...

Reassessment Initiated on New Grounds Not in Notice u/s 148A(b) for AY 2018-19: Delhi HC Quashes...

Relief for Charles River Laboratories Inc: Karnataka HC Rejects Revenue’s Appeal on FTS Taxability...

SanDisk India not a Taxable DAPE of Western Digital: ITAT Rejects Survey Based Profit Attribution of ₹194.44 Cr under India-US DTAA [Read Order]

The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that SanDisk India is not a Dependent Agent Permanent Establishment (DAPE) of Western Digital Technologies Inc. under...

Consideration for Software Resale/Use via EULAs Not Royalty, No TDS Liability u/s 195: Delhi HC [Read Order]

The Delhi High Court has held that payments made for the resale or use of software through End-User Licence Agreements (EULAs) or distribution agreements cannot be treated as “royalty” under...

Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT [Read Order]

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the failure to furnish Form No. 67 before the due date prescribed under Section 139(1) of the Income Tax Act does not...

Supreme Court & High Courts Weekly Round-Up [August 2nd- August 9th]

This weekly round-up analytically summarises the key stories related to the Supreme Court & High Courts reported at Taxscan during the previous week, from 2nd August 2025 to 9th August 2025. ...

Supreme Court & High Courts Weekly Round-up [Part 2 ]

This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan during the previous weeks until August 2nd, 2025. Supreme...

Consider GST Registration and Import Export Certificate for Proprietor Claim: ITAT Remands FTC Matter for Verification [Read Order]

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] and directed to verify the assessee’s claim as proprietor of...

Bombay HC directs Income Tax Commissioner to decide Royalty on Payment for Transponder Services [Read Order]

In a decision affecting how payments for satellite transponder services are taxed, the BombayHigh Court has ordered the Income Tax Commissioner (Appeals) to closely examine whether fees paid for...