Read all Latest Updates on and about DTAA

Begin typing your search above and press return to search.

Home
»
DTAA

ICAI Releases Sixth Edition (2025) of “Technical Guide on Expatriate Taxation” to Address Cross‑Border Employee Mobility Challenges

The Institute of Chartered Accountants of India (ICAI) has released the Sixth Edition of its “Technical Guide on Expatriates Taxation” in December...

No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says...

Brought-Forward Losses Cannot be Set Off against DTAA-Exempt LTCG: ITAT Bars Adjustment [Read Order]

Non-Exclusive Film Broadcasting Rights Not ‘Royalty’ under Indo-Mauritius DTAA: ITAT Mumbai Rules in...

Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax...

The $100 Billion Opportunity: How India-Russia Trade Deal 2025 Opens New Tax Corridors for Startups

The Indian-Russian Economic Cooperation Programme is part of a larger effort to establish an annual trade target of US$100 Billion by 2030, in line with the statements made at the December 2025 at...

UAE Company Earned ₹4+ Cr Interest in India, No ITR Required Despite TDS: Here’s Why [Read Order]

A UAE-based company earned more than Rs. 4 crore in interest from an Indian entity. Although tax was already deducted at source on this income, the company did not file an Income Tax Return in...

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

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 International Private Leased Circuit (IPLC) payments made by...

Supreme Court to Examine Whether DTAA Overrides Section 206AA in Wipro, Vodafone, Mphasis Appeals Today [Read Judgement]

In a recent development, the Supreme Court is set to examine whether the Double Taxation Avoidance Agreement (DTAA) prevails over Section 206AA of the Income Tax Act in a group of appeals involving...

ITAT grants Delta Air Lines Inc. exemption under Article 8 of India-USA DTAA for Code Sharing Transportation [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) granted Delta Air Lines Inc. tax exemption on the income earned through Code Sharing arrangements and use of third-party aircraft under...

Software Supply Not Royalty under India-Germany DTAA: ITAT reaffirms Supreme Court View, holds Payments Non-Taxable [Read Order]

The Mumbai bench of Income Tax Appellate Tribunal (ITAT) Mumbai has ruled that consideration received by Siemens AG from the supply of standard software to Indian customers does not constitute...

Royalty and FTS Taxable on Receipt Basis Only: ITAT Follows Consistent Precedent in Favour of Siemens AG [Read Order]

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has reaffirmed that Siemens Aktiengesellschaft (Siemens AG), a tax resident of Germany, is liable to tax on royalty and fees for...