Payment by Google India to Google Ireland for Purchase of Online Advertisement Space for Onward Resale to Indian Advertisers not “Royalty”: ITAT
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has recently held that payment by Google India to Google Ireland for the purchase of...
![Delay in filing Form 67 not a reason to deny claim of Foreign Tax Credit under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Form-67-Delay-in-filing-Form-67-filing-Form-67-Foreign-Tax-Credit-DTAA-ITAT-taxscan.jpg "Delay in filing Form 67 not a reason to deny claim of Foreign Tax Credit under DTAA: ITAT [Read Order]")
![Business support services is not ‘Technical service’ as ‘make available’ clause not satisfied under DTAA: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Business-support-services-services-Business-Technical-service-DTAA-ITAT-taxscan.jpg "Business support services is not ‘Technical service’ as ‘make available’ clause not satisfied under DTAA: ITAT deletes addition [Read Order]")
![Rule 128(9) Disallowing FTC in case of Delay in filing Form 67 Contrary to Indo-USA DTAA, Shall be Read Down: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/FTC-case-of-Delay-filing-Form-67-Form-67-Indo-USA-DTAA-ITAT-Income-Tax-taxscan-.jpg "Rule 128(9) Disallowing FTC in case of Delay in filing Form 67 Contrary to Indo-USA DTAA, Shall be Read Down: ITAT [Read Order]")
![Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-penalty-Income-Tax-penalty-Tax-TDS-DTAA-Taxscan.jpg "Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]")
Guarantee Commission is not Taxable in India under India Germany DTAA: ITAT directs AO to delete Transfer Pricing Adjustment [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench directed Assessing Officer (AO) to delete transfer pricing adjustment and held that Guarantee commission is not taxable in India as per India...
![Guarantee Commission is not Taxable in India under India Germany DTAA: ITAT directs AO to delete Transfer Pricing Adjustment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Guarantee-Commission-Taxable-in-India-under-India-Germany-DTAA-ITAT-AO-TAXSCAN.jpg "Guarantee Commission is not Taxable in India under India Germany DTAA: ITAT directs AO to delete Transfer Pricing Adjustment [Read Order]")
Amount in Nature of Debt Claim, till possession was actually handed over is Taxable under India UK DTAA: ITAT [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT), ruled that amount in nature of debt claim till possession of was actually handed over is taxable under India-UK Double Taxation...
![Amount in Nature of Debt Claim, till possession was actually handed over is Taxable under India UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Amount-in-Nature-of-Debt-Claim-Taxable-under-India-UK-DTAA-ITAT-TAXSCAN.jpg "Amount in Nature of Debt Claim, till possession was actually handed over is Taxable under India UK DTAA: ITAT [Read Order]")
No Profits attributable to PE if it records a Global Net Loss: Delhi HC grants relief to Nokia [Read Order]
In a recent judgment pronounced by Delhi High Court, chaired by Justice Rajiv Shakedhar and Justice Tara Vitasta Ganju, upheld the decision of the Income Tax Appellate Tribunal (ITAT) that the...
![No Profits attributable to PE if it records a Global Net Loss: Delhi HC grants relief to Nokia [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Global-Net-Loss-Delhi-High-Court-PE-Permanent-Establishment-Nokia-relief-to-Nokia-taxscan-.jpg "No Profits attributable to PE if it records a Global Net Loss: Delhi HC grants relief to Nokia [Read Order]")
IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ), held that Inland Haulage Charges (IHC) is part of income from operation of ships in International Traffic under India- France Double...
![IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/IHC-Income-Income-from-Operation-Ships-International-Traffic-India-France-DTAA-DTAA-taxable-ITAT-Taxscan.jpg "IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]")
Benefit of India UK DTAA allowable to LLP on portion of Income from Indian Engagements: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench held that Benefit of India UK Double Taxation Avoidance Agreement (DTAA) allowable to Limited Lability Partnership (LLP) on portion of Income...
![Benefit of India UK DTAA allowable to LLP on portion of Income from Indian Engagements: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Benefit-of-India-UK-DTAA-allowable-to-LLP-on-portion-of-Income-from-Indian-Engagements-ITAT-TAXSCAN.jpg "Benefit of India UK DTAA allowable to LLP on portion of Income from Indian Engagements: ITAT [Read Order]")
![Liaison Office doesnt constitute PE in India, No Income Tax Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Liaison-Office-doesnt-constitute-PE-in-India-No-Income-Tax-Addition-ITAT-TAXSCAN.jpg "Liaison Office doesnt constitute PE in India, No Income Tax Addition: ITAT [Read Order]")