![Bombay HC Outlines Steps to Verify If Viacom 18’s Transponder Payments Qualify as ‘Royalty’ Under India-US DTAA and Tax Law [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Payment-for-Administrative-Support-Services-Administrative-Support-Administrative-Support-Services-Technical-Services-India-UK-DTAA-ITAT-taxscan.jpg "Bombay HC Outlines Steps to Verify If Viacom 18’s Transponder Payments Qualify as ‘Royalty’ Under India-US DTAA and Tax Law [Read Order]")
Bombay HC Outlines Steps to Verify If Viacom 18’s Transponder Payments Qualify as ‘Royalty’ Under India-US DTAA and Tax Law [Read Order]
In a recent ruling, the Bombay High Court remanded a group of income tax appeals filed by Viacom 18 Media Pvt. Ltd. to the Commissioner of Income Tax...
![Capital Gains arising on Mutual Fund Investments of Non Residents not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Capital-Gains-Mutual-Fund-Investments-Capital-Gains-arising-on-Mutual-Fund-Investments-Non-Residents-not-Taxable-in-India-taxscan.jpg "Capital Gains arising on Mutual Fund Investments of Non Residents not Taxable in India: ITAT [Read Order]")
![Receipts from airlines relating to Segments Booked from India through Non-Resident Computer Reservation System Taxable in India as per India-Spain DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/computer-reservation-system-taxscan.jpg "Receipts from airlines relating to Segments Booked from India through Non-Resident Computer Reservation System Taxable in India as per India-Spain DTAA: ITAT [Read Order]")
![Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Expenses-Incurred-by-PE-to-be-Set-Off-in-Legal-Expenses-Against-Interest-Income-ITAT-deletes-Disallowance-TAXSCAN.jpg "Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]")
![Subscription Fee Received by American Chemical Society from Indian Customers cannot be Treated as Royalty under Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Subscription-Fee-American-Chemical-Society-Indian-Customers-Customers-Royalty-Indo-US-Treaty-ITAT-Taxscan.jpg "Subscription Fee Received by American Chemical Society from Indian Customers cannot be Treated as Royalty under Indo-US Treaty: ITAT [Read Order]")
“Transponder Charges” are not Royalty as Indo-US Treaty, No TDS: ITAT grants relief to Viacom 18 Media [Read Order]
The Income Tax Appellate Tribunal ( ITAT) , Mumbai Bench, has recently, while granting relief to Viacom 18, held that transport charges are not royalty as Indo- US treaty and hence that there is no...
![“Transponder Charges” are not Royalty as Indo-US Treaty, No TDS: ITAT grants relief to Viacom 18 Media [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Transponder-Charges-Royalty-Indo-US-Treaty-TDS-ITAT-Viacom-18-Media-TAXSCAN.jpg "“Transponder Charges” are not Royalty as Indo-US Treaty, No TDS: ITAT grants relief to Viacom 18 Media [Read Order]")
Consideration for Advisory Services does not amount to FTS under Indo-US Treaty, Not Taxable: Calcutta HC [Read Order]
The Calcutta High Court (HC) held that consideration for advisory services does not amount to FTS and cannot be treated as Fees for Included Services under Article 12(4)(b) of the India-US Double...
![Consideration for Advisory Services does not amount to FTS under Indo-US Treaty, Not Taxable: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Consideration-services-FTS-Indo-US-Treaty-Taxable-Calcutta-HC-TAXSCAN.jpg "Consideration for Advisory Services does not amount to FTS under Indo-US Treaty, Not Taxable: Calcutta HC [Read Order]")
Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi before Shri N K Billaiya, AM and Ms Astha Chandra, JM held that Payments made on the business profit of non-residents without PE are not taxable in...
![Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Business-profits-Non-resident-PE-DTAA-TDS-ITAT-taxscan.jpg "Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]")
![Foreign Tax Credit cannot be denied to Assessee as per Indo-Japan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Foreign-Tax-Credit-denied-Assessee-Indo-Japan-DTAA-ITAT-Taxscan.jpg "Foreign Tax Credit cannot be denied to Assessee as per Indo-Japan DTAA: ITAT [Read Order]")
Delhi HC Reads down Provision mandating 20% TDS on payments to Non-Residents: Says Provisions of DTAA prevails [Read Judgment]
The Delhi High Court, while hearing the writ petition of DANISCO India Private Limited, has read down the provisions of section 206AA of the Income Tax Act, 1961 which mandates deduction of tax at...
![Delhi HC Reads down Provision mandating 20% TDS on payments to Non-Residents: Says Provisions of DTAA prevails [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/DTAA-Double-Taxation-Avoidance-Agreement-Taxscan.jpg "Delhi HC Reads down Provision mandating 20% TDS on payments to Non-Residents: Says Provisions of DTAA prevails [Read Judgment]")
Foreign Taxes not entitled to Double Tax Relief can be allowed as Deduction u/s 40(a)(ii) of the Income Tax Act: Bombay HC [Read Judgment]
In a significant Judgment, a division bench of the Bombay High Court held that the foreign taxes which are not entitled for double tax relief under sections 90 and 91 of the Income Tax Act can be...
![Foreign Taxes not entitled to Double Tax Relief can be allowed as Deduction u/s 40(a)(ii) of the Income Tax Act: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-2-Tax-Scan.jpg "Foreign Taxes not entitled to Double Tax Relief can be allowed as Deduction u/s 40(a)(ii) of the Income Tax Act: Bombay HC [Read Judgment]")