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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...

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

ITAT Weekly Round-Up

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

Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot 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...

Payments made by ONGC towards Air Injection Equipment to Non-Residents Not FTS as per India-Canada DTAA: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal(ITAT) has held that the payment made by ONGC towards air injection equipment to non-residents could not be considered as FTS as per India- Canada...

IT Support Services rendered by CPP UK from UK to Entire Group Including CPP India Not Taxable as FTS: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that IT support services rendered by CPP UK from the UK to the entire group including CPP India would not be taxable as Fees...

‘Cost Recharge’ Not Taxable as FTS under Indo-UK Treaty: ITAT [Read Order]

The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently held that cost charges are not taxable as Fee for technical service under Indo –UK Treaty. Assessee was a company registered...

Mere Securing a House on Rent in USA is not conclusive fact that Assessee is US Resident to Allow DTAA Benefit: ITAT [Read Order]

The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) held that mere securing a house on rent in the USA is not the conclusive fact that the assessee is a US resident to allow DTAA benefit....

Activities by Liaison Office proprietary in Nature, not PE under India Switzerland DTAA: ITAT [Read Order]

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) observed that activities by Liaison Office (LO) proprietary in nature and hence is not Permanent Establishment (PE) under India...

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