![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]")
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...
![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]](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]")
![MasterCard not required to pay Equalisation Fee, says Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/MasterCard-Delhi-High-Court-equalization-fee-Taxscan.jpg "MasterCard not required to pay Equalisation Fee, says Delhi High Court [Read Order]")
No disallowance for Marketing Expenses incurred by Nokia India on purchase of Mobile phones and Accessories under India-Finland DTAA: ITAT
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the Assessing Officer (AO) erred in disallowing marketing expenses incurred by Nokia India on the purchase of mobile phones and...
ITAT recommends Constitution of Special Bench on the question of Transfer Pricing adjustment as Notional Interest and charging it to tax is disregarded under Indo Cyprus Tax Treaty
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench recommended the constitution of a Special Bench on a question of transfer pricing adjustment as notional interest and charging it to tax...
Relocation expenses in respect of Salary paid to employees who traveled abroad for business of American Express needs to be verified, says ITAT
The Income Tax Appellate Tribunal (ITAT), Delhi Bench directed the matter back to the AO for its examination and said that the relocation expenses in respect of salary paid to employees who traveled...
No Income Tax on Revenue from IDC, Management and Referral Agreements as per India-Singapore DTAA: ITAT
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the income tax cannot be levied on the revenue received from IDC agreement, management agreement, and referral...
Office of Samsung Heavy Industries established in India merely for communication isn’t PE under India-Korea DTAA: Supreme Court
The Supreme Court while quashing the order of the ITAT, held that the office of Samsung Heavy Industries at Mumbai, India which is established merely for the sake of communication is not covered under...
