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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...

Software-related Services cannot be treated as FTS in the absence of Cogent Material: ITAT [Read...

Off-Shore Distribution Income is not Taxable from the hands of Non-Resident who did not carry out...

Relief to KLM Royal Dutch Airlines: Profits from Providing Technical Services to other Airlines is...

Income earned in Absence of FTS clause in DTAA would fall as Business Income and cannot Taxed in...

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...

Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), New Delhi before Shri N K Billaiya, AM and Ms Astha Chandra, JM held that Payments made on the business profit of non-residents without PE are not taxable in...

Receipts in nature of Royalties not Taxable as per India-USA DTAA: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench consisting of B.R.R. Kumar, Accountant Member, and Yogesh Kumar U.S, Judicial Member held that receipts in the nature of Royalties of India- USA...

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...

Payment for Transponder Services does not amount to 'Royalty': ITAT [Read Order]

The Income Tax Appellate Tribunal, Mumbai has held that the payment for transponder services would not amount to royalty under the provisions of Income Tax Law and the relevant Double Taxation...

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...

Subscriber Fee not Taxable as Royalty as per India-Singapore DTAA: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal has held that the subscriber fee would not be taxable as “royalty” as per the India-Singapore Double Taxation Avoidance Agreement (DTAA) or under...

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