![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]")
Supporting Evidence mandatory for claim TDS Credit in absence of TDS Certificate: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench consisting of Rahul Chaudhary, Judicial Member, and Om Prakash Kant, Accountant Member held...
![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]](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]")
Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not 'Royalty': ITAT follows AAR Order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), while following an order of the Authority for Advance Rulings (AAR) held that the payments received by EY Global Services Limited towards...
![Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not Royalty: ITAT follows AAR Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Receipt-EY-Global-Services-Limited-Reimbursement-Costs-Centralized-Services-Royalty-ITAT-AAR-Order-Taxscan.jpeg "Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not Royalty: ITAT follows AAR Order [Read Order]")
Consideration given for accessing Database of the Assessee cannot be treated as Royalty: ITAT [Read Order]
The Income Tax Appellate Tribunal, New Delhi has held that the transaction under consideration is for provision of accessing database of the assesse, hence the same cannot be considered as ‘Royalty’...
![Consideration given for accessing Database of the Assessee cannot be treated as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Consideration-Assesse-Royalty-ITAT-taxscan.jpeg "Consideration given for accessing Database of the Assessee cannot be treated as Royalty: ITAT [Read Order]")
No Retrospective Effect of CBDT Circular, requiring separate notification by Govt for Importing the benefit of MFN into DTAA: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has held that No Retrospective effect of Central Board of Direct Taxes (CBDT) Circular, requiring separate notification by Government for...
![No Retrospective Effect of CBDT Circular, requiring separate notification by Govt for Importing the benefit of MFN into DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Retrospective-Effect-CBDT-Government-importing-MFN-DTAA-ITAT-taxscan.jpg "No Retrospective Effect of CBDT Circular, requiring separate notification by Govt for Importing the benefit of MFN into DTAA: ITAT [Read Order]")
Assessee to deduct TDS on Payment for use of overall ICT Infrastructure set up by Netherlands entity which falls under `Royalties’: ITAT [Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) has ruled that the assessee must deduct TDS on payment for use of overall ICT Infrastructure set up by Netherlands entity which falls under...
![Assessee to deduct TDS on Payment for use of overall ICT Infrastructure set up by Netherlands entity which falls under `Royalties’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Assessee-TDS-payment-ICT-Infrastructure-entity-ITAT-TAXSCAN.jpg "Assessee to deduct TDS on Payment for use of overall ICT Infrastructure set up by Netherlands entity which falls under `Royalties’: ITAT [Read Order]")