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Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]

Sandhra Suresh

The Madras High Court in a recent case, has applied Article 26(3) of the India–US Double Taxation Avoidance Agreement (DTAA) to hold that ...

Supreme Court to Examine Whether DTAA Overrides Section 206AA in Wipro, Vodafone, Mphasis Appeals...

ITAT grants Delta Air Lines Inc. exemption under Article 8 of India-USA DTAA for Code Sharing...

Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds...

Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of...

DDT is Charge on Company's Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) held that the Commissioner of Income Tax (Appeals) [CIT(A)] erred in directing the refund of excess Dividend Distribution Tax (DDT) paid...

Salary Earned for Services Rendered in the U.S. Not Taxable in India: ITAT directs AO to Verify TRC and Grant DTAA Relief [Read Order]

The Bench of the Income Tax Appellate Tribunal (ITAT), Chennai, held that salary earned for services rendered abroad is not taxable in India if the assessee is a non-resident, eligible for relief...

Income from Seismic Vessels Taxed Under Article 21(4) of India-Norway DTAA as Assessee Not Engaged in Seabed Exploration: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) held that income from seismic vessels provided on bareboat charter by a Norwegian company falls under Article 21(4) of the India-Norway ...

Unverified Documents from France About Foreign Bank Account Cannot Support Income Tax Prosecution Without Swiss Authentication: Delhi HC [Read Order]

In a recent judgment, the Delhi High Court ruled that unauthenticated documents received from France under the DoubleTaxation Avoidance Agreement (DTAA), without verification from Swiss authorities,...

Taxability of Software Fee under India-UAE DTAA: Karnataka HC Disposes Revenue's Appeal after AO Treats Receipts as Royalty [Read Order]

The High Court of Karnataka, disposed of the Revenue’s appeal on the taxability of software fees under the India-UAE Double Taxation Avoidance Agreement (DTAA) after the Assessing Officer (AO)...

ITR for NRIs - Income Reporting, DTAA Provisions, and Special Deductions

Introduction These days, a huge number of Indians live and work overseas. If you’re one of them, chances are you still have some financial connection with India, maybe property, investments, or...

Supreme Court Declares Hyatt Has Permanent Establishment in India, Must Pay Tax Under Indo-UAE Treaty [Read Judgement]

The Supreme Court of India held that Hyatt International Southwest Asia Ltd., a company incorporated in Dubai, has a permanent establishment (PE) in India under Article 5(1) of the Indo-UAE Double...