![Off-Shore Distribution Income is not Taxable from the hands of Non-Resident who did not carry out business in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Off-Shore-Distribution-Income-Taxable-Non-Resident-business-in-India-ITAT-taxscan.jpeg "Off-Shore Distribution Income is not Taxable from the hands of Non-Resident who did not carry out business in India: ITAT [Read Order]")
Off-Shore Distribution Income is not Taxable from the hands of Non-Resident who did not carry out business in India: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench consisting of Pramod Kumar, Vice President, and Sandeep Singh Karhail, Judicial Member held...
![Relief to KLM Royal Dutch Airlines: Profits from Providing Technical Services to other Airlines is Covered under DTAA and Not Liable to Tax in India, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/KLM-Royal-Dutch-Airlines-Profits-Technical-Services-Airlines-DTAA-Tax-ITAT-taxscan.jpg "Relief to KLM Royal Dutch Airlines: Profits from Providing Technical Services to other Airlines is Covered under DTAA and Not Liable to Tax in India, rules ITAT [Read Order]")
![Income earned in Absence of FTS clause in DTAA would fall as Business Income and cannot Taxed in India in Absence of PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-DTAA-Business-Income-PE-ITAT-taxscan.jpg "Income earned in Absence of FTS clause in DTAA would fall as Business Income and cannot Taxed in India in Absence of PE: ITAT [Read Order]")
![Order passed against Assessee without considering DTAA with various Countries Invalid: ITAT quashes order of CIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Order-passed-assessee-DTAA-various-countries-ITAT-CIT-Taxscan.jpg "Order passed against Assessee without considering DTAA with various Countries Invalid: ITAT quashes order of CIT [Read Order]")
![Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Business-profits-Non-resident-PE-DTAA-TDS-ITAT-taxscan.jpg "Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]")
![Receipts in nature of Royalties not Taxable as per India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Royalties-Taxable-India-USA-DTAA-ITAT-Taxscan.jpg "Receipts in nature of Royalties not Taxable as per India-USA DTAA: ITAT [Read Order]")
Set Back to Infosys; Payment of Sub-Contracting Charges to Subsidiary is Liable to TDS: ITAT [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) has held that payment of sub-contracting charges to subsidiary is liable to Tax Deduction at Source. The assesse, M/s.Infosys Limited...
![Set Back to Infosys; Payment of Sub-Contracting Charges to Subsidiary is Liable to TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Infosys-Payment-Sub-Contracting-Charges-Subsidiary-TDS-ITAT-Taxscan.jpg "Set Back to Infosys; Payment of Sub-Contracting Charges to Subsidiary is Liable to TDS: ITAT [Read Order]")
![Payment for Transponder Services does not amount to Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Payment-Transponder-Services-Royalty-ITAT-Taxscan.jpeg "Payment for Transponder Services does not amount to Royalty: ITAT [Read Order]")
Collection Charges received by Lufthansa German Airlines from AAI can’t be treated as Income from Operation of Aircraft as per DTAA: ITAT [Read Order]
The Delhi bench of the ITAT has held that the collection charges received by the assessee from Airport Authority of India are not income derived from the operation of aircraft falling under Article 8...
![Collection Charges received by Lufthansa German Airlines from AAI can’t be treated as Income from Operation of Aircraft as per DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Lufthansa-German-Airlines-AAI-Income-Aircraft-DTAA-ITAT-TAXSCAN.jpeg "Collection Charges received by Lufthansa German Airlines from AAI can’t be treated as Income from Operation of Aircraft as per DTAA: ITAT [Read Order]")
![Subscriber Fee not Taxable as Royalty as per India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Subscriber-Fee-Taxable-Royalty-India-Singapore-DTAA-ITAT-fee-India-Singapore-DTAA-Taxscan.jpg "Subscriber Fee not Taxable as Royalty as per India-Singapore DTAA: ITAT [Read Order]")
Income from Online Database of Text Journals and Books not 'Royalty' as per Indo-US DTAA: ITAT [Read Order]
The Delhi bench has held that the income from an online database of text journals and books would not constitute royalty income under the provisions of the Double Taxation Avoidance Agreement (DTAA)...
![Income from Online Database of Text Journals and Books not Royalty as per Indo-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Delhi-Income-Online-Database-Text-Journals-Books-Royalty-Indo-US-DTAA-ITAT-Taxscan.jpeg "Income from Online Database of Text Journals and Books not Royalty as per Indo-US DTAA: ITAT [Read Order]")
Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]
The Dehradun Bench of ITAT has held that interest on income tax refund received by a foreign enterprise is not effectively connected to its Permanent Establishment in India and therefore it cannot be...
![Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Foreign-Company-Interest-On-Income-Tax-Refund-DTAA-ITAT-TAXSCAN.jpg "Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]")