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Right to Use Trademark is “Royalty” as per Indo-Netherland DTAA: ITAT [Read Order]

The Pune Income Tax Appellate Tribunal ( ITAT ) has recently held that the right to use a trademark is royalty as per Indo- Netherland Double...

Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to...

Relief to Google Ireland: Payment for Online Advertisement Space to Google India Not “Royalty”,...

Taxability of Amount received under Arbitration Settlement: ITAT upholds Addition [Read Order]

Application of GAAR Provisions cannot take away Tax Benefits under DTAA: ITAT [Read Order]

Lease Rental Income earned from Associated Enterprises Not “Royalty” as per Indo-US DTAA: ITAT [Read Order]

The Mumbai Income Tax Appellate Tribunal ITAT has recently held that lease rental income earned from associated enterprises has no royalty as per Indo-US Direct Tax Avoidance Agreement (DTAA). ...

Misplacing FD is not Ground for deleting Addition of Interest: ITAT upheld Addition [Read Order]

The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that misplacing fixed deposits was not a ground for deleting addition of interest therefore the bench upheld the addition...

ITAT Weekly Round-Up

This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from February 19 to February 24, 2023....

Interest received by Office/Overseas Branches Not Taxable under India-France DTAA: ITAT [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal has held that the interest recieved by the officer or overseas branches would not be taxable under India-France DTAA. The assessee, BNP Paribas is...

Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]

The Division Bench of Delhi Income Tax Appellate Tribunal (ITAT) has held that Microsoft regional sales could not be taxed instead of Mol observing that, “such flip flops could not be legally...

Levy of Surcharge and Cess cannot Exceed Tax Rate of 10% As Per India – Japan DTAA: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that the levy of surcharge and cess cannot exceed the tax rate of 10%, as per India – Japan...

Relief to Spicejet: Payment for Leasing/Hiring Equipment Not Royalty as per India-Netherlands DTAA, rules ITAT [Read Order]

Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Spicejet. The tribunal upheld the decision of CIT(A) on instructing the Assessing Officer (AO) to verify whether the amount...

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