![Inspection & Examination of Goods before Shipment cannot be treated as ‘Technical & Managerial Services’: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Inspection-ITAT-ITAT-Delhi-Technical-Managerial-Services-Examination-of-Goods-Taxscan.jpg "Inspection & Examination of Goods before Shipment cannot be treated as ‘Technical & Managerial Services’: ITAT deletes Addition [Read Order]")
Inspection & Examination of Goods before Shipment cannot be treated as ‘Technical & Managerial Services’: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the activity of inspection and examination of goods before shipment cannot be...
![No Retrospective Effect of CBDT Circular, requiring separate notification by Govt for Importing the benefit of MFN into DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Retrospective-Effect-CBDT-Government-importing-MFN-DTAA-ITAT-taxscan.jpg "No Retrospective Effect of CBDT Circular, requiring separate notification by Govt for Importing the benefit of MFN into DTAA: ITAT [Read Order]")
![CBDT issues Clarification on MFN clause in Protocol to Indias DTAAs with certain Countries [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/02/CBDT-DTAA-MFN-Taxscan.jpg "CBDT issues Clarification on MFN clause in Protocol to Indias DTAAs with certain Countries [Read Circular]")
![Delhi HC directs Income Tax Dept. to reconsider issue of issuance of Certificate with ‘NIL’ deduction of Income Tax after granting opportunity of hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Delhi-High-Court.jpg "Delhi HC directs Income Tax Dept. to reconsider issue of issuance of Certificate with ‘NIL’ deduction of Income Tax after granting opportunity of hearing [Read Order]")
![Payment for Facebook Ads and Other Digital Advertising Companies not subject to TDS as per DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Digital-Marketing-Payment-Facebook-ads-Digital-advertising-Companies-TDS-DTAA-ITAT-Taxscan.jpeg "Payment for Facebook Ads and Other Digital Advertising Companies not subject to TDS as per DTAA: ITAT [Read Order]")
Relief to Celestial Aviation Trading: Delhi HC allows Nil Rate of withholding Tax under India-Ireland DTAA on Aircraft leased to AIL [Read Order]
In a major relief to Celestial Aviation Trading, the Delhi High Court allowed the Nil rate of withholding tax under India-Ireland Double Taxation Avoidance Agreement (DTAA) in respect of aircraft...
![Relief to Celestial Aviation Trading: Delhi HC allows Nil Rate of withholding Tax under India-Ireland DTAA on Aircraft leased to AIL [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Celestial-Aviation-Trading-Delhi-High-Court-India-Ireland-DTAA-aircraft-leased-to-AIL-Taxscan.jpeg "Relief to Celestial Aviation Trading: Delhi HC allows Nil Rate of withholding Tax under India-Ireland DTAA on Aircraft leased to AIL [Read Order]")
Any Investment by Dubai business not Taxable under India-UAE DTAA: Bombay High Court grants Relief to ADIA, quashes AAR Ruling [Read Order]
In a major relief for Abu Dhabi Investment Authority (ADIA), the Bombay High Court while quashing the Authority of Advance Ruling (AAR)has ruled that any investment made directly or through other...
![Any Investment by Dubai business not Taxable under India-UAE DTAA: Bombay High Court grants Relief to ADIA, quashes AAR Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Dubai-business-India-UAE-DTAA-Bombay-High-Court-ADIA-AAR-Taxscan.jpg "Any Investment by Dubai business not Taxable under India-UAE DTAA: Bombay High Court grants Relief to ADIA, quashes AAR Ruling [Read Order]")
Consultancy Fees and Architect Fees paid to Non-Resident Entities would not amount to FTS as per Indo-Singapore DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the consultancy fees and architect fees paid to non-resident entities cannot be treated as fee for technical services as per...
![Consultancy Fees and Architect Fees paid to Non-Resident Entities would not amount to FTS as per Indo-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Consultancy-Fees-Architect-Fees-Non-Resident-Entities-FTS-Indo-Singapore-DTAA-ITAT-Taxscan.jpg "Consultancy Fees and Architect Fees paid to Non-Resident Entities would not amount to FTS as per Indo-Singapore DTAA: ITAT [Read Order]")
TDS not applicable on Computer Software affixed onto Hardware, sold as an Integrated Unit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that TDS not applicable on computer software affixed onto hardware, sold as an integrated unit. The assessee, M/s Autodesk Asia Pvt....
![TDS not applicable on Computer Software affixed onto Hardware, sold as an Integrated Unit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/TDS-computer-software-ITAT-Taxscan.jpg "TDS not applicable on Computer Software affixed onto Hardware, sold as an Integrated Unit: ITAT [Read Order]")
Income Tax: Permanent Establishment of Company fiscally domiciled in UK is not Taxable Unit in India, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench ruled that the Taxable unit is a Foreign Company and not its branch or Permanent Establishment (PE) in India. The assessee, Morgan Stanley...
![Income Tax: Permanent Establishment of Company fiscally domiciled in UK is not Taxable Unit in India, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Income-Tax-PE-of-a-company-ITAT-Taxscan.jpg "Income Tax: Permanent Establishment of Company fiscally domiciled in UK is not Taxable Unit in India, rules ITAT [Read Order]")