![CIT(A) order non-granting of TDS & Foreign Taxes paid Credit in the absence of Assessee: ITAT restored to Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CITA-TDS-Foreign-Taxes-Credit-ITAT-TAXSCAN.jpeg "CIT(A) order non-granting of TDS & Foreign Taxes paid Credit in the absence of Assessee: ITAT restored to Fresh Adjudication [Read Order]")
CIT(A) order non-granting of TDS & Foreign Taxes paid Credit in the absence of Assessee: ITAT restored to Fresh Adjudication [Read Order]
CIT(A) non-granting of TDS & Foreign Taxes paid credit on non-appearance of the assessee, the Mumbai Bench of the Income Tax Appellate Tribunal...
![Payments made as Expense onsite project to third party vendors not liable to TDS, disallowance made u/s 40(a)(i) not permissible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payments-Expense-vendors-TDS-disallowance-ITAT-taxscan.jpeg "Payments made as Expense onsite project to third party vendors not liable to TDS, disallowance made u/s 40(a)(i) not permissible: ITAT [Read Order]")
![Payment by Google India to unit of Ireland cannot be characterized as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Google-India-unit-of-Ireland-ITAT-Taxscan.jpg "Payment by Google India to unit of Ireland cannot be characterized as Royalty: ITAT [Read Order]")
![Interest on Income Tax Refund u/s244Acovers under ‘Debt claim of every kind ’as per India Italy DTAA, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Refund-Debt-claim-DTAA-TDS-ITAT-TAXSCAN.jpeg "Interest on Income Tax Refund u/s244Acovers under ‘Debt claim of every kind ’as per India Italy DTAA, No TDS: ITAT [Read Order]")
![Freight Charges received from Transportation of Cargo through Feeder Vessels covered under India–France Tax Treaty, No TDS in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Freight-Charges-Transportation-Cargo-Feeder-Vessels-India�France-Tax-Treaty-TDS-ITAT-taxscan.jpeg "Freight Charges received from Transportation of Cargo through Feeder Vessels covered under India–France Tax Treaty, No TDS in India: ITAT [Read Order]")
Undertaking by Employer to meet UK Income Tax Liability: ITAT directs to re-compute Refund Claim as per India- UK DTAA [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai directed to re-compute Refund Claim as per India- UK Double Taxation Avoidance Agreement (DTAA). The assessee, Kanagaraj Shanmugam admitted salary...
![Undertaking by Employer to meet UK Income Tax Liability: ITAT directs to re-compute Refund Claim as per India- UK DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Liability-ITAT-Refund-Claim-DTAA-taxscan.jpeg "Undertaking by Employer to meet UK Income Tax Liability: ITAT directs to re-compute Refund Claim as per India- UK DTAA [Read Order]")
![ITAT allows TDS Claim of Rs. 9 Cr by Microsoft Regional Sales [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-TDS-Claim-Microsoft-Regional-Sales-TAXSCAN.jpg "ITAT allows TDS Claim of Rs. 9 Cr by Microsoft Regional Sales [Read Order]")
Reasonable Opportunity of Hearing to be Compulsory Observed: ITAT Remands Toshiba’s Appeal to CIT(A) for want of Compliance of Natural Justice Principles [Read Order]
The Income Tax Appellate Tribunal ‘B’ Bench, Chennai, has, while allowing the appeals of an assessee, held that reasonable opportunity of being heard shall be compulsorily observed in the...
![Reasonable Opportunity of Hearing to be Compulsory Observed: ITAT Remands Toshiba’s Appeal to CIT(A) for want of Compliance of Natural Justice Principles [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reasonable-Opportunity-Of-Hearing-ITAT-Toshibas-Appeal-CITA-Natural-Justice-Principles-Taxscan.jpg "Reasonable Opportunity of Hearing to be Compulsory Observed: ITAT Remands Toshiba’s Appeal to CIT(A) for want of Compliance of Natural Justice Principles [Read Order]")
Income from Supply of CAS and Middleware Products to Indian Customers not 'Royalty' as India-Swiss DTAA: Delhi HC [Read Order]
A division bench of the Delhi High Court has upheld the order of the Delhi bench of the Income Tax Appellate Tribunal (ITAT) that the income from the supply of CAS and middleware products to Indian...
![Income from Supply of CAS and Middleware Products to Indian Customers not Royalty as India-Swiss DTAA: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Income-from-Supply-CAS-Middleware-Products-Royalty-DTAA-Delhi-HC-taxscan.jpeg "Income from Supply of CAS and Middleware Products to Indian Customers not Royalty as India-Swiss DTAA: Delhi HC [Read Order]")
Relief to Infosys BPO Ltd: Training Fee paid to Non-Resident Professional not amount to FTS, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore, in a major relief to Infosys BPO ltd, held that the training fee paid by the assessee to a professional trainer would not amount to “fee for...
![Relief to Infosys BPO Ltd: Training Fee paid to Non-Resident Professional not amount to FTS, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-Bangalore-Infosys-BPO-Ltd-Training-Fee-FTS-ITAT-taxscan.jpeg "Relief to Infosys BPO Ltd: Training Fee paid to Non-Resident Professional not amount to FTS, rules ITAT [Read Order]")
Software-related Services cannot be treated as FTS in the absence of Cogent Material: ITAT [Read Order]
The Delhi Bench, of the Income Tax Appellate Tribunal (ITAT), comprises sh. Pradip Kumar Kedia, AM and sh. Anubhav Sharma, JM has held that treating software-related services as FTS in the absence of...
![Software-related Services cannot be treated as FTS in the absence of Cogent Material: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Software-related-Services-FTS-Cogent-Material-sustainable-ITAT-Taxscan.jpg "Software-related Services cannot be treated as FTS in the absence of Cogent Material: ITAT [Read Order]")