Applicability of DTAA Rate on dividend distribution: ITAT refers the matter to Special Bench
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench while doubting Delhi Bench ruling in the case of Giesecke & Devrient Vs ACIT, referred the...
![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]")
![Payments made by AAI to FAA for assistance and technical cooperation not subject to TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/TDS-ITAT-AAI-FAA-Taxscan.jpg "Payments made by AAI to FAA for assistance and technical cooperation not subject to TDS: ITAT [Read Order]")
![Rules of Interpretation applicable to Domestic Law need not be applicable while interpreting DTAA: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/05/Rules-of-Interpretation-Domestic-Law-DTAA-Delhi-High-Court-Taxscan.jpg "Rules of Interpretation applicable to Domestic Law need not be applicable while interpreting DTAA: Delhi High Court [Read Judgment]")
![Relief for Air India: No TDS on Rental of Aircraft Engine as per DTAA, says ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Air-India-DTAA-Technical-Services-Fee-ancillary-and-subsidiary-service-rental-of-ships-aircraft-ITAT-Taxscan.jpg "Relief for Air India: No TDS on Rental of Aircraft Engine as per DTAA, says ITAT [Read Order]")
Salary received for Services rendered in Foreign Countries not Taxable in India: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad bench has recently held thatif the services are rendered outside India such income would not be taxable in India under the provisions of the Income...
![Salary received for Services rendered in Foreign Countries not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Salary-Services-rendered-in-Foreign-Countries-not-Taxable-in-India-ITAT-taxscan.jpg "Salary received for Services rendered in Foreign Countries not Taxable in India: ITAT [Read Order]")
Exemption can’t be disallowed under India-Austria DTAA only for want of Tax Residency Certificate: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench held that the exemption can not be disallowed under India-Austria Double Taxation Avoidance Agreement (DTAA) only for want of Tax Residency...
![Exemption can’t be disallowed under India-Austria DTAA only for want of Tax Residency Certificate: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Exemption-India-Austria-DTAA-TRC-ITAT-Taxscan.jpg "Exemption can’t be disallowed under India-Austria DTAA only for want of Tax Residency Certificate: ITAT [Read Order]")
5% Income Tax to be applicable on the Dividend Income of Netherlands-based Shareholders: Delhi High Court [Read Judgment]
The Delhi High Court held that 5% tax to be applicable on the dividend income of Netherlands-based shareholders. The grievance of the petitioners, Concentrix Services Netherlands and Optum Global...
![5% Income Tax to be applicable on the Dividend Income of Netherlands-based Shareholders: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/04/Income-Tax-dividend-income-of-Netherlands-shareholders-Delhi-High-Court-Taxscan.jpg "5% Income Tax to be applicable on the Dividend Income of Netherlands-based Shareholders: Delhi High Court [Read Judgment]")
![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]")
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]
In a setback to GE Capital, the Delhi High Court has dismissed the Petition since Writ Jurisdiction can’t be invoked to challenge Order withholding Income Tax Refund. The Delhi High Court held...
![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]
The Income Tax Appellate Tribunal (ITAT) held that no tax applicable on the shipping income of foreign vessels under the India-Singapore Tax Treaty. The assessee, M/s. Bengal Tiger Line Pte Ltd....
![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]")