![Income from Live Sports Licensing Not Taxable as Royalty Due to Lack of Copyright Protection: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/500x300_2050466-live-sports-licensing-site-img.webp "Income from Live Sports Licensing Not Taxable as Royalty Due to Lack of Copyright Protection: ITAT [Read Order]")
Income from Live Sports Licensing Not Taxable as Royalty Due to Lack of Copyright Protection: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that income earned from licensing live sports broadcasts is not taxable as royalty ...
![ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-AO-Assessing-Officer-ITAT-Restores-Matter-AMC-annual-maintenance-contract-Fees-for-Technical-Services-TAXSCAN.jpg "ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]")
Fails to Provide Evidence to Discharge Onus u/s 68 of Income Tax Act: ITAT Restores Assessment Order [Read Order]
In a recent judgement, the Pune bench of the Income Tax Appellate Tribunal ( ITAT ) restored the assessment order, stating that the taxpayer failed to provide evidence to discharge the onus under...
India-Italy DTAA Not Applicable When Domestic Company Pays DDT u/s 115O of Income Tax Act: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) ruled that the India-Italy Double Taxation Avoidance Agreement (DTAA) is not applicable when a domestic company pays Dividend Distribution...
![India-Italy DTAA Not Applicable When Domestic Company Pays DDT u/s 115O of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/TAA-Income-Tax-Act-DDT-ITAT-Dividend-Distribution-Tax-Section-115O-of-the-Income-Tax-Act-Income-Tax-Appellate-Tribunal-Taxscan.webp "India-Italy DTAA Not Applicable When Domestic Company Pays DDT u/s 115O of Income Tax Act: ITAT [Read Order]")
Capital Gain from Sale of Equity Shares not Taxable as Per Article 13(4) of India- Mauritius DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that capital gain from sale of equity shares not taxable as per Article 13 (4) of India - Mauritius Double Taxation Avoidance...
![Capital Gain from Sale of Equity Shares not Taxable as Per Article 13(4) of India- Mauritius DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Capital-Gain-Sale-of-Equity-Shares-Taxable-Per-Article-India-Mauritius-DTAA-ITAT-taxscan.jpg "Capital Gain from Sale of Equity Shares not Taxable as Per Article 13(4) of India- Mauritius DTAA: ITAT [Read Order]")
Amount of TDS can be reduced while calculating advance tax and Interest u/s 234B of Income Tax Act cannot be levied: ITAT [Read Order]
In a recent decision the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that the amount of Tax Deducted at Source ( TDS ) can be reduced while calculating advance tax and interest...
![Amount of TDS can be reduced while calculating advance tax and Interest u/s 234B of Income Tax Act cannot be levied: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Amount-of-TDS-advance-tax-Interest-Income-Tax-Act-ITAT-taxscan.jpg "Amount of TDS can be reduced while calculating advance tax and Interest u/s 234B of Income Tax Act cannot be levied: ITAT [Read Order]")
Bona Fide Banking Business in Mauritius Exempt from Income Tax in India: Bombay HC grants Relief to HSBC Bank [Read Order]
In a major relief to HSBC Bank, the Bombay High Court noted that the bona fide banking business in Mauritius is exempt from income tax in India. Respondent-Assessee is a Limited Liability Company...
![Bona Fide Banking Business in Mauritius Exempt from Income Tax in India: Bombay HC grants Relief to HSBC Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Bombay-HC-Bombay-High-Court-HSBC-Bank-HSBC-Bank-tax-exemption-Bombay-High-Court-HSBC-ruling-Taxscan.webp "Bona Fide Banking Business in Mauritius Exempt from Income Tax in India: Bombay HC grants Relief to HSBC Bank [Read Order]")