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![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]")
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...
![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]](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]](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]")
![ITAT deletes Addition since Income of Cyprus entity is not Taxable in India as per Old DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/Income-Cyprus-entity.jpeg "ITAT deletes Addition since Income of Cyprus entity is not Taxable in India as per Old DTAA [Read Order]")
UAE Exchange can’t be Taxed through It’s Liaison Office in India as it does not constitute ‘PE’: Supreme Court [Read Judgment]
In a significant ruling, a two-judge bench of the Supreme Court has granted relief to UAE Exchange by holding that its liaison office in India would not constitute a “Permanent Establishment” for the...
![UAE Exchange can’t be Taxed through It’s Liaison Office in India as it does not constitute ‘PE’: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/04/UAE-Exchange-Income-Tax-Taxscan.jpeg "UAE Exchange can’t be Taxed through It’s Liaison Office in India as it does not constitute ‘PE’: Supreme Court [Read Judgment]")
Residential Status of Beneficiaries relevant to determine Treaty Benefits of Tax Transparent Entities: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT), Mumbai ruled that when an assessee is a representative assessee of a tax transparent entity, it is the residential status of beneficiaries or constituents of...
![Residential Status of Beneficiaries relevant to determine Treaty Benefits of Tax Transparent Entities: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/12/Residential-Status-ITAT-Taxscan.jpg "Residential Status of Beneficiaries relevant to determine Treaty Benefits of Tax Transparent Entities: ITAT [Read Order]")
![Educational Cess is Additional Surcharge, must be deleted as per India-UAE DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Education-Cess-Taxscan.jpg "Educational Cess is Additional Surcharge, must be deleted as per India-UAE DTAA: ITAT [Read Order]")
Receipt by Google for Advertisers under AdWord Program is Business Profits: ITAT reiterates [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench, while dismissing a Miscellaneous Petition by the income tax department, has reiterated that the Google Ireland taxable in India for the...
![Receipt by Google for Advertisers under AdWord Program is Business Profits: ITAT reiterates [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Google-Adwords.jpg "Receipt by Google for Advertisers under AdWord Program is Business Profits: ITAT reiterates [Read Order]")