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![Benefit of India UK DTAA allowable to LLP on portion of Income from Indian Engagements: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Benefit-of-India-UK-DTAA-allowable-to-LLP-on-portion-of-Income-from-Indian-Engagements-ITAT-TAXSCAN.jpg "Benefit of India UK DTAA allowable to LLP on portion of Income from Indian Engagements: ITAT [Read Order]")
Benefit of India UK DTAA allowable to LLP on portion of Income from Indian Engagements: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench held that Benefit of India UK Double Taxation Avoidance Agreement (DTAA) allowable to...
![Payment received under Master Franchise Agreement cannot treat as Royalty: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Payment-received-under-Master-Franchise-Agreement-cannot-not-treat-as-Royalty-ITAT-deletes-addition-TAXSCAN.jpg "Payment received under Master Franchise Agreement cannot treat as Royalty: ITAT deletes Addition [Read Order]")
![More than 15% of revenue generated from India can’t be attributed to PE in India when risk assumed in earlier years had not changed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/revenue-PE-ITAT-taxscan.jpg "More than 15% of revenue generated from India can’t be attributed to PE in India when risk assumed in earlier years had not changed: ITAT [Read Order]")
![No Income attributed to DAPE of Adobe-Ireland in India, When Transaction between Indian AE and Foreign party found at ALP: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/income-DAPE-Adobe-Ireland-in-India-transaction-Indian-AE-foreign-party-arms-length-price-ITAT-taxscan.jpg "No Income attributed to DAPE of Adobe-Ireland in India, When Transaction between Indian AE and Foreign party found at ALP: ITAT [Read Order]")
![Supporting Evidence mandatory for claim TDS Credit in absence of TDS Certificate: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/evidence-claim-TDS-Credit-ITAT-Taxscan.jpg "Supporting Evidence mandatory for claim TDS Credit in absence of TDS Certificate: ITAT [Read Order]")
HR, Marketing Consultancy Services, and Employee Training Services are not chargeable to Tax in India FTS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench has held that HR, Marketing Consultancy services, and Employee Training services are not chargeable to tax in India as Fees for Technical...
![HR, Marketing Consultancy Services, and Employee Training Services are not chargeable to Tax in India FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/HR-Marketing-Tax-FTS-ITAT-taxscan.jpeg "HR, Marketing Consultancy Services, and Employee Training Services are not chargeable to Tax in India FTS: ITAT [Read Order]")
![Setback to TATA Teleservices LTD: Delhi HC dismisses Petition and Stay Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/TATA-Teleservices-LTD-Delhi-HC-Petition-taxscan.jpg "Setback to TATA Teleservices LTD: Delhi HC dismisses Petition and Stay Application [Read Order]")
No Connection between Interest Income and PE: ITAT upholds Lower Tax Rate on Interest Income under Article 11(2) of Indo-Japanese Tax Treaty [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has upheld a lower tax rate on interest income under Article 11(2) of the Indo-Japanese tax treaty since no connection between interest...
![No Connection between Interest Income and PE: ITAT upholds Lower Tax Rate on Interest Income under Article 11(2) of Indo-Japanese Tax Treaty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/PE-ITAT-Lower-Tax-rate-Interest-Income-Indo-Japanese-Tax-Treaty-taxscan.jpeg "No Connection between Interest Income and PE: ITAT upholds Lower Tax Rate on Interest Income under Article 11(2) of Indo-Japanese Tax Treaty [Read Order]")
![Subscription to Cloud Services not Royalty as Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Subscription-Cloud-Services-Royalty-Indo-US-Treaty-ITAT-taxscan.jpeg "Subscription to Cloud Services not Royalty as Indo-US Treaty: ITAT [Read Order]")
![Mere providing Access to CRS would not constitute Royalty, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CRS-Royalty-TDS-ITAT-taxscan.jpeg "Mere providing Access to CRS would not constitute Royalty, No TDS: ITAT [Read Order]")
Interest Income earned by enterprises in Other Jurisdictions is Taxable, if attributable to the PE: ITAT [Read Order]
In a ruling, in favour of Marubeni Corporation India Pvt. Ltd, the Mumbai bench of Income Tax Appellant Tribunal has held that Interest income earned by the enterprise in other jurisdictions is...
![Interest Income earned by enterprises in Other Jurisdictions is Taxable, if attributable to the PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interest-income-jurisdictions-taxable-ITAT-taxscan.jpeg "Interest Income earned by enterprises in Other Jurisdictions is Taxable, if attributable to the PE: ITAT [Read Order]")
![TDS credit can be claimed from the Country in which the related Income was Taxed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TDS-credit-income-ITAT-taxscan.jpg "TDS credit can be claimed from the Country in which the related Income was Taxed: ITAT [Read Order]")