![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]")
Data Processing Cost paid by the KBC Bank Branch to Head Office isn’t Royalty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench while upholding the order passed by CIT(A) held that the Data Processing Cost paid by the KBC...
![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]](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]](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]](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...
![Tax Rates specified in DTAA in respect of Dividend must prevail over DDT: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Delhi-Tax-Rates-DTAA-Dividend-DDT-ITAT-Taxscan.jpg "Tax Rates specified in DTAA in respect of Dividend must prevail over DDT: ITAT [Read Order]")
No disallowance of non-deduction of TDS for expenses incurred on trade offers provided to distributors: ITAT grants relief to Nokia [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench while granting relief to Nokia India held that no disallowance of non-deduction of TDS for expenses incurred on trade offers provided to...
![No disallowance of non-deduction of TDS for expenses incurred on trade offers provided to distributors: ITAT grants relief to Nokia [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Delhi-disallowance-non-deduction-TDS-expenses-incurred-trade-offers-distributors-ITAT-grants-Nokia-India-Taxscan.jpg "No disallowance of non-deduction of TDS for expenses incurred on trade offers provided to distributors: ITAT grants relief to Nokia [Read Order]")
![Yum! Restaurants India do not constitute DAPE in India: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/Yum-Restaurants-India-ITAT-Taxscan.jpg "Yum! Restaurants India do not constitute DAPE in India: ITAT Delhi [Read Order]")
Architectural Services provided to Singapore Entity taxable at 10% as per India Singapore DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that the architectural services provided to Singapore Entity taxable at 10% and there is no scope of tax deduction at the rate of 20%...
![Architectural Services provided to Singapore Entity taxable at 10% as per India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/ITAT-DTAA-Tax-Deduction-Architectural-Services-Taxscan..jpeg "Architectural Services provided to Singapore Entity taxable at 10% as per India Singapore DTAA: ITAT [Read Order]")