![Taxability of Data Processing Fees paid by assessee to its overseas branch cannot treated as FTS as per India-France DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Taxability-of-Data-Processing-Fees-assessee-to-its-overseas-branch-treated-as-FTS-as-per-India-France-DTAA-ITAT-TAXSCAN.jpg "Taxability of Data Processing Fees paid by assessee to its overseas branch cannot treated as FTS as per India-France DTAA: ITAT [Read Order]")
Taxability of Data Processing Fees paid by assessee to its overseas branch cannot treated as FTS as per India-France DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai bench held that taxability of date processing fees paid by assessee to its overseas branch could...
![Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-Receipts-from-Provision-of-Disaster-Recovery-Up-Linking-Services-Disaster-Recovery-Play-Out-Services-India-Singapore-DTAA-DTAA-ITAT-deletes-Addition-ITAT-Taxscan.jpg "Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]")
![Subscription Amount Received from Subscribers of E-Journals Cannot be Treated as Royalty: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Subscription-Amount-Received-from-Subscribers-Subscribers-of-E-Journals-Subscription-Amount-E-Journals-Treated-as-Royalty-Delhi-High-Court-Taxscan.jpg "Subscription Amount Received from Subscribers of E-Journals Cannot be Treated as Royalty: Delhi HC [Read Order]")
![Additional Income Tax on Dividend paid by Domestic Company to Non-Resident Shareholders shall be at Rate Prescribed u/s115-O not DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Additional-Income-Tax-on-Dividend-paid-by-Domestic-Company-to-Shareholders-shall-be-at-Rate-Prescribed-DTAA-ITAT-TAXSCAN.jpg "Additional Income Tax on Dividend paid by Domestic Company to Non-Resident Shareholders shall be at Rate Prescribed u/s115-O not DTAA: ITAT [Read Order]")
![Additional Income Tax on Dividend paid by Domestic Company to Non-Resident Shareholders shall be at Rate Prescribed u/s115-O not DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/additional-income-tax-Dividend-domestic-company-non-resident-shareholders-income-tax-income-tax-taxscan.jpg "Additional Income Tax on Dividend paid by Domestic Company to Non-Resident Shareholders shall be at Rate Prescribed u/s115-O not DTAA: ITAT [Read Order]")
ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the Tax Residency Certificate (TRC) is sole evidence for Double Taxation Avoidance Agreement (DTAA) benefits and...
![ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-Rules-TRC-Sole-Evidence-DTAA-Benefits-Deletes-Tax-Liability-Mauritius-Company-TAXSCAN.jpg "ITAT Rules TRC as Sole Evidence for DTAA Benefits, Deletes Tax Liability on Mauritius Company [Read Order]")
Central Government notifies India-Chile Double Taxation Avoidance Agreement (DTAA) [Read Notification]
The Central Government, on 3rd May, 2023 notified the Double Tax Avoidance Agreement (DTAA) and protocol for elimination of Double taxation and prevention of fiscal evasion and avoidance with respect...
![Atos Not Liable to Tax for Support Services Provided to Atom India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Atos-Not-Liable-to-Tax-Support-Services-Atom-India-ITAT-Taxscan.jpg "Atos Not Liable to Tax for Support Services Provided to Atom India: ITAT [Read Order]")
Form 10F e-filing exemption for Non-residents without PAN Extended till September 30, 2023: CBDT Provides Partial Relaxation [Read Notification]
The Central Board of Direct Tax (CBDT) extended the Form 10F e-filing exemption for Non-residents without PAN till September 30, 2023, as stated in F. No. DGIT(S)-ADG(S)-3/e-Filing...
No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]
The Income Tax Appellate Tribunal, Delhi Bench, has recently, in an appeal filed before it, held thatM/s. Uptodate is not taxable under “royalty” for allowing access to online database of journals...
![No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/PE-Uptodate-Taxable-Royalty-Database-Journals-Books-rules-ITAT-TAXSCAN.jpg "No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]")
Salary received in India for Services rendered in USA during Short Term Assignment Not Taxable in India: ITAT [Read Order]
The Hyderabad bench of Income Tax Appellate Tribunal (ITAT) deleted the addition made by the Assessing officer (AO) and ruled that the salary received by the assessee in India for the services...
![Salary received in India for Services rendered in USA during Short Term Assignment Not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Salary-received-India-for-Services-Assignment-Taxable-ITAT-TAXSCAN.jpg "Salary received in India for Services rendered in USA during Short Term Assignment Not Taxable in India: ITAT [Read Order]")
![Distribution Revenue received by CNN Not “Royalty”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Distribution-Revenue-Revenue-received-CNN-Royalty-ITAT-Income-Tax-Tax-taxscan.jpg "Distribution Revenue received by CNN Not “Royalty”: ITAT [Read Order]")