![Software Income can’t be treated as Royalty as per Indo-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Software-Income-Royalty-Indo-Singapore-DTAA-ITAT-Taxscan.jpg "Software Income can’t be treated as Royalty as per Indo-Singapore DTAA: ITAT [Read Order]")
Software Income can’t be treated as Royalty as per Indo-Singapore DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has ruled that the software income cannot be deemed as royalty as per the provisions of the...
![Setback to GE Capital: Delhi High Court dismisses Petition since Writ Jurisdiction can’t be invoked to challenge Order withholding Income Tax Refund [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/04/GE-Capital-Delhi-High-Court-Writ-Jurisdiction-Income-Tax-Refund-Taxscan.jpg "Setback to GE Capital: Delhi High Court dismisses Petition since Writ Jurisdiction can’t be invoked to challenge Order withholding Income Tax Refund [Read Judgment]")
![No Tax applicable on Shipping Income of Foreign Vessels under India-Singapore Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Shipping-Income-Foreign-Vessels-India-Singapore-Tax-Treaty-ITAT-Taxscan.jpeg "No Tax applicable on Shipping Income of Foreign Vessels under India-Singapore Tax Treaty: ITAT [Read Order]")
![Data Processing Cost paid by the KBC Bank Branch to Head Office isn’t Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Data-Processing-Cost-KBC-Bank-Head-Office-Royalty-ITAT-Taxscan-1.jpg "Data Processing Cost paid by the KBC Bank Branch to Head Office isn’t Royalty: ITAT [Read Order]")
No TDS applicable on Sales Commission paid to Overseas Agents not having PE in India: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that tax cannot be detected at source on Sales Commission paid to Overseas Agents not having Permanent Establishment (PE) in India. The...
![No TDS applicable on Sales Commission paid to Overseas Agents not having PE in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/TDS-applicable-Sales-Commission-Overseas-Agents-PE-ITAT-Taxscan.jpeg "No TDS applicable on Sales Commission paid to Overseas Agents not having PE in India: ITAT [Read Order]")
ITAT allows Foreign Tax Credit to Taxpayer on Remuneration Income under India-UK Tax Treaty [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench allowed the foreign tax credit to a taxpayer on his remuneration income under the India-UK tax treaty. The assessee, Kapil Dev Ranwan who...
![ITAT allows Foreign Tax Credit to Taxpayer on Remuneration Income under India-UK Tax Treaty [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/ITAT-Foreign-Tax-Credit-Taxpayer-Remuneration-Income-India-UK-Tax-Treaty-Taxscan-1.jpg "ITAT allows Foreign Tax Credit to Taxpayer on Remuneration Income under India-UK Tax Treaty [Read Order]")
Intermediary services provided to Bombardier Transportation India doesn’t amount to FTS, not taxable under India-Sweden DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the intermediary services provided by Bombardier Transportation, Sweden to Bombardier Transportation India does not amount to Fees for...
![Intermediary services provided to Bombardier Transportation India doesn’t amount to FTS, not taxable under India-Sweden DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/Intermediary-services-Bombardier-Transportation-India-FTS-India-Sweden-DTAA-ITAT-Taxscan.jpg "Intermediary services provided to Bombardier Transportation India doesn’t amount to FTS, not taxable under India-Sweden DTAA: ITAT [Read Order]")
CIT(A) ought to analyse nature of service undertaken by assessee and Taxation of fees for Technical Services: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench while remitting the matter back to the CIT(A) ruled that the CIT(A) ought to analyse nature of service undertaken by assessee and taxation of...
![CIT(A) ought to analyse nature of service undertaken by assessee and Taxation of fees for Technical Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/CITA-ought-analyse-nature-service-undertaken-assessee-Taxation-of-fees-Technical-Services-ITAT-Taxscan.jpg "CIT(A) ought to analyse nature of service undertaken by assessee and Taxation of fees for Technical Services: ITAT [Read Order]")
ITAT deletes addition of Royalty Tax on Fee for Database Access License under Indo-Swiss Tax Treaty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench deleted the addition on account of alleged royalty taxable under section 9 (l)(vi) of the Income Tax Act, 1961 read with Article 12(3) of India...
![ITAT deletes addition of Royalty Tax on Fee for Database Access License under Indo-Swiss Tax Treaty [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-deletes-addition-royalty-Tax-Fee-Database-Access-License-Indo-Swiss-Tax-Treaty-Taxscan.jpeg "ITAT deletes addition of Royalty Tax on Fee for Database Access License under Indo-Swiss Tax Treaty [Read Order]")
Consideration received on Bandwidth Services provided outside India is not taxable as ‘Royalty’ under India-Singapore Tax Treaty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench held that the consideration received on Bandwidth services provided outside India is not taxable as ‘Royalty’ under India-Singapore Double...
![Consideration received on Bandwidth Services provided outside India is not taxable as ‘Royalty’ under India-Singapore Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/Consideration-Bandwidth-services-taxable-Royalty-India-Singapore-Tax-Treaty-ITAT-Taxscan.jpeg "Consideration received on Bandwidth Services provided outside India is not taxable as ‘Royalty’ under India-Singapore Tax Treaty: ITAT [Read Order]")
Revenue derived from distribution of products can’t be taxed as ‘Royalty’ through Business Income as it is already offered under MAP: ITAT
The Income Tax Appellate Tribunal (ITAT), New Delhi held that the revenue derived from the distribution of products cannot be taxed as ‘royalty’ as business income as it is already offered under...
