Forming a US LLC from India: The Tax and Compliance Costs Nobody Talks About
A single-member US LLC can be formed from a laptop in Bengaluru for under ₹50,000. The IRS penalty for failing to file just one form associated with...
![Virtual Service PE Not Recognised under DTAA: Delhi HC Rules in Clifford Chance Case [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/22/2113868-delhi-hc-rules-clifford-chance-case-taxscan.webp "Virtual Service PE Not Recognised under DTAA: Delhi HC Rules in Clifford Chance Case [Read Judgment]")
![Employees’ 44 Workdays fall Below 90‑Day Service PE Threshold under DTAA: Delhi HC Holds Clifford Chance’s Legal Advisory Income Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/2113866-delhi-hc-holds-clifford-chances-legal-advisory-income-taxable-taxscan.webp "Employees’ 44 Workdays fall Below 90‑Day Service PE Threshold under DTAA: Delhi HC Holds Clifford Chance’s Legal Advisory Income Not Taxable [Read Order]")
![No ‘Royalty’ on Service Fees Paid under Regional Service Agreement: ITAT Dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/2106022-royalty-taxscan.webp "No ‘Royalty’ on Service Fees Paid under Regional Service Agreement: ITAT Dismisses Revenue’s Appeal [Read Order]")
![Overriding effect of Article 5(3) of DTAA: Supreme Court Adjourns Hearing in Hyundai Heavy Industries Taxation Appeals [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/12/2104537-article-53-of-dtaa-dtaa-supreme-court-hyundai-heavy-industries-taxation-appeals-taxscan-.webp "Overriding effect of Article 5(3) of DTAA: Supreme Court Adjourns Hearing in Hyundai Heavy Industries Taxation Appeals [Read Judgement]")
Relief for Warner Bros: ITAT Rules Film Distribution Income Not ‘Royalty’ Under India-US DTAA [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) granted partial relief to Warner Bros Distributing Inc. in a case concerning the taxability of its film distribution income and interest...
![Relief for Warner Bros: ITAT Rules Film Distribution Income Not ‘Royalty’ Under India-US DTAA [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/2101345-relief-for-warner-bros-warner-bros-itat-distribution-income-india-us-dtaa-taxscan-.webp "Relief for Warner Bros: ITAT Rules Film Distribution Income Not ‘Royalty’ Under India-US DTAA [Read Order]")
Reassessment Initiated on New Grounds Not in Notice u/s 148A(b) for AY 2018-19: Delhi HC Quashes Order against E&Y Emeia Ltd [Read Order]
The Delhi High Court set aside an order initiating reassessment proceedings under Section 148 of the Income Tax Act, 1961 and held that the decision was based on new grounds that were not mentioned...
![Reassessment Initiated on New Grounds Not in Notice u/s 148A(b) for AY 2018-19: Delhi HC Quashes Order against E&Y Emeia Ltd [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/2100559-reassessment-delhi-hc-ey-emeia-ltd-reassessment-initiated-new-grounds-not-in-notice-taxscan.webp "Reassessment Initiated on New Grounds Not in Notice u/s 148A(b) for AY 2018-19: Delhi HC Quashes Order against E&Y Emeia Ltd [Read Order]")
Relief for Charles River Laboratories Inc: Karnataka HC Rejects Revenue’s Appeal on FTS Taxability Under India-USA DTAA Citing Tax Effect Below ₹2 Crore [Read Order]
The High Court of Karnataka, granted relief to Charles River Laboratories Inc. by rejecting the Revenue's appeal, citing that the tax effect was below ₹2 crore, in a case concerning the taxability...
![Relief for Charles River Laboratories Inc: Karnataka HC Rejects Revenue’s Appeal on FTS Taxability Under India-USA DTAA Citing Tax Effect Below ₹2 Crore [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/2093751-karnataka-hc-tax-case-charles-river-laboratories.webp "Relief for Charles River Laboratories Inc: Karnataka HC Rejects Revenue’s Appeal on FTS Taxability Under India-USA DTAA Citing Tax Effect Below ₹2 Crore [Read Order]")
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...
![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]](https://images.taxscan.in/h-upload/2025/08/23/2079938-sandisk-india-itat-western-digital-tax-case-taxscan.webp "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]")
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...
![Consideration for Software Resale/Use via EULAs Not Royalty, No TDS Liability u/s 195: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/2078597-foreign-consulates-un-agencies-exempted-income-tax-tds-taxscan.webp "Consideration for Software Resale/Use via EULAs Not Royalty, No TDS Liability u/s 195: Delhi HC [Read Order]")
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...
![Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/2076407-non-furnishing-foreign-tax-credit-itat-taxscan.webp "Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT [Read Order]")
![Supreme Court & High Courts Weekly Round-Up [August 2nd- August 9th]](https://images.taxscan.in/h-upload/2025/08/09/2074811-supreme-court-high-courts-weekly-round-up-supreme-court-taxscan.webp "Supreme Court & High Courts Weekly Round-Up [August 2nd- August 9th]")