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DTAA overrides provisions of Income Tax Act: ITAT [Read Order]

Taxscan Team

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the provisions of the Double Taxation Avoidance Agreement...

Guarantee Fee is not ‘Interest’ under India-Netherlands DTAA: ITAT [Read Order]

ITAT deletes Addition since Income of Cyprus entity is not Taxable in India as per Old DTAA [Read...

Air France not Taxable in India for Profit derives from Pool Participation as per DTAA: ITAT [Read...

Double Taxation - DTAA - protocol - Taxscan

CBDT notifies Amended DTAA Protocol Between India And Austria [Read Notification]

UAE Exchange can’t be Taxed through It’s Liaison Office in India as it does not constitute ‘PE’: Supreme Court [Read Judgment]

In a significant ruling, a two-judge bench of the Supreme Court has granted relief to UAE Exchange by holding that its liaison office in India would not constitute a “Permanent Establishment” for the...

ITAT deletes Education Cess as Tax levied should not exceed 10% of Royalty/FTS as per Indo-France DTAA [Read Order]

The Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer (AO) to delete education cess as per India France Double Taxation Avoidance Agreement (DTAA) for the reason that the tax imposed...

Income From Cloud Hosting Services not Taxable under the head ‘Royalty', rules ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai has ruled that, Income From Cloud Hosting Services not Taxable under the head ‘Royalty'. Rackspace, US Inc., the assessee, is a company incorporated in...

Cabinet approves Protocol amending the Agreement between India and Sri Lanka for DTAA

The Union Cabinet, chaired by the Prime Minister Narendra Modi, has approved the Signing and Ratification of the Protocol amending the Agreement between India and Sri Lanka for the avoidance of double...

Non-Compete Fee Received by NRI not Taxable in India in absence of Business Connection in India: ITAT [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) in the case of ITO v Prabhakar Raghavendra Rao held that non-compete fee money received independently by the assessee pursuant to an...

No TDS on Purchase of Copyrighted Software Licenses: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) in Pune held that No Tax Deduction at Source ( TDS ) is required on purchases of copyrighted software licenses. So the assessee had not committed default in...

Order Procurement Services rendered outside India not Taxable in India: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the order procurement services rendered outside India not taxable according to the income tax Act. The return filed by the assessee...

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