![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]")
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...
![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]")
![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]")
![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]
The Delhi High Court directed the Income Tax Department to reconsider the issue of issuance of the certificate with ‘NIL’ deduction of income tax after granting the opportunity of hearing. The...
![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]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the payments made for advertising through Facebook and other digital advertising companies shall not be subject to TDS...
![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]")