![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]")
Freight Charges received from Transportation of Cargo through Feeder Vessels covered under India–France Tax Treaty, No TDS in India: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that no TDS in India on freight charges received from the transportation of...
![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]](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]")
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 that Off-Shore Distribution Income is not Taxable...
![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]")
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]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) upholds decision CIT (A) and held that profits from providing technical services to other airlines is covered under Double Taxation Avoidance...
![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]
The Delhi Bench Income Tax Appellate Tribunal has held that income earned in absence of Fee for Technical Service (FTS) clause in Double tax avoidance agreement (DTAA) would fall as business income...
![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]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench consisting of Mahavir Prasad, Judicial Member and Waseem Ahmed, Accountant Member quashed order of Commissioner of Income Tax (CIT) for...
![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]")