![Late Filing of Form 67 Cannot Override Rights under DTAA: ITAT Allows FTC Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-Kolkata-FTC-Claim-under-ITAT-TAXSCAN.jpg "Late Filing of Form 67 Cannot Override Rights under DTAA: ITAT Allows FTC Claim [Read Order]")
Late Filing of Form 67 Cannot Override Rights under DTAA: ITAT Allows FTC Claim [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that procedural delays, such as late Form 67 filing, cannot invalidate a...
![ITAT upholds CIT(A) decision on Sales Commission Payments, Concluding No TDS Liability for Fees for Technical Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Bangalore-Sales-Commission-Payments-TDS-TDS-Liability-Fees-for-Technical-Services-Taxscan.jpg "ITAT upholds CIT(A) decision on Sales Commission Payments, Concluding No TDS Liability for Fees for Technical Services [Read Order]")
![Income Classified as Business Income, not Taxable in India for Non-Resident Assessee: ITAT upholds CIT(A) Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-Delhi-Tax-on-business-income-TAXSCAN.jpg "Income Classified as Business Income, not Taxable in India for Non-Resident Assessee: ITAT upholds CIT(A) Ruling [Read Order]")
Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal ( ITAT ) Delhi Bench has ruled that the distribution revenue received by Turner Broadcasting System Asia Pacific, Inc. ( TBSAP ), a...
![Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-India-US-DTAA-US-broadcasting-company-tax-TAXSCAN.jpg "Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]")
Supreme Court reaffirms non-Taxable Nature of Receipts for Computer Software Access to Member Firms [Read Judgement]
The Supreme Court has recently dismissed a Special Leave Petition (SLP) filed by the Commissioner of Income Tax (International Taxation), Income Tax Department against taxability of payments received...
Validity of Assessment Order Passed on Struck-off Company Challenged: ITAT Dismisses Appeal Due to Lack of locus standi [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal challenging the validity of the assessment order passed on a struck-off company. This decision was made due to the...
![Validity of Assessment Order Passed on Struck-off Company Challenged: ITAT Dismisses Appeal Due to Lack of locus standi [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-ITAT-ITAT-Delhi-locus-standi-Struck-off-company-TAXSCAN.jpeg "Validity of Assessment Order Passed on Struck-off Company Challenged: ITAT Dismisses Appeal Due to Lack of locus standi [Read Order]")
Subscription Fees from cloud Services not Taxable as Royalty in India under India-Ireland DTAA: ITAT [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal (ITAT) of Delhi held that subscription fees from cloud services are not taxable as royalty in India under the India -Ireland Double Taxation...
![Subscription Fees from cloud Services not Taxable as Royalty in India under India-Ireland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/WhatsApp-Image-2024-08-29-at-15.32.18_72802c46.jpg "Subscription Fees from cloud Services not Taxable as Royalty in India under India-Ireland DTAA: ITAT [Read Order]")
Relief to EY: ITAT rules Reimbursement of Secondment Charges not FTS under Article 12 of India-USA DTAA [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) recently in a case ruled that reimbursement of secondment charges are not Fee For Technical Services ( FTS ) under Article 12 of India -USA...
![Relief to EY: ITAT rules Reimbursement of Secondment Charges not FTS under Article 12 of India-USA DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/income-Tax-ITAT-ITAT-Rules-India-USA-DTAA-EY-under-ITAT-TAXSCAN.jpg "Relief to EY: ITAT rules Reimbursement of Secondment Charges not FTS under Article 12 of India-USA DTAA [Read Order]")
