ITR for NRIs - Income Reporting, DTAA Provisions, and Special Deductions
Introduction These days, a huge number of Indians live and work overseas. If you’re one of them, chances are you still have some financial ...
![Supreme Court Declares Hyatt Has Permanent Establishment in India, Must Pay Tax Under Indo-UAE Treaty [Read Judgement]](https://images.taxscan.in/h-upload/2025/07/26/250x150_2069309-supreme-court-declares-hyatt-taxscan.webp "Supreme Court Declares Hyatt Has Permanent Establishment in India, Must Pay Tax Under Indo-UAE Treaty [Read Judgement]")
![Arbitral Award for Non-Payment of Supplies Is Business Income, Not Taxable Under Article 7 of Japan-India DTAA: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065111-dtaa-arbitral-award-non-payment-taxscan.webp "Arbitral Award for Non-Payment of Supplies Is Business Income, Not Taxable Under Article 7 of Japan-India DTAA: Delhi HC [Read Order]")
![India and Oman Revise Double Taxation Treaty: Key Protocol Amendments Explained [Read Notification]](https://images.taxscan.in/h-upload/2025/06/27/250x150_2055023-dtaa-india-and-oman-revise-double-taxation-taxscan.webp "India and Oman Revise Double Taxation Treaty: Key Protocol Amendments Explained [Read Notification]")
![Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2050048-itat-kolkata-form67-delay-dtaa-benefit-itat-microsoft-employee-salary-us-taxscan.webp "Slight Delay in Filing Form 67 Cannot Take Away DTAA Benefit: ITAT Grants Relief to Microsoft Employee for Salary Received in US [Read Order]")
ITAT Allows Abu Dhabi Commercial Bank to Set Off PE Losses Against ECB Interest Income, Upholds 5% Concessional Tax Rate Under India-UAE Treaty [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) allowed Abu Dhabi Commercial Bank to set off losses of its Indian Permanent Establishment (PE) against interest income earned on External ...
![ITAT Allows Abu Dhabi Commercial Bank to Set Off PE Losses Against ECB Interest Income, Upholds 5% Concessional Tax Rate Under India-UAE Treaty [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/500x300_2043688-itat-itat-mumbai-abhu-dhabi-commercial-bank-taxscan.webp "ITAT Allows Abu Dhabi Commercial Bank to Set Off PE Losses Against ECB Interest Income, Upholds 5% Concessional Tax Rate Under India-UAE Treaty [Read Order]")
Marketing & Reservation Fees Paid by Indian Hotels to US Hotel Chain not Taxable as Royalty or FIS Under India-US DTAA: Delhi HC [Read Order]
In a recent decision, the Delhi High Court held that marketing and reservation fees paid by Indian hotels to a US-based hotel chain are not taxable as royalty or fees for included services (FIS)...
![Marketing & Reservation Fees Paid by Indian Hotels to US Hotel Chain not Taxable as Royalty or FIS Under India-US DTAA: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/DTAA.jpg "Marketing & Reservation Fees Paid by Indian Hotels to US Hotel Chain not Taxable as Royalty or FIS Under India-US DTAA: Delhi HC [Read Order]")
![Delhi HC quashes Order Levying TDS of 2% on Salesforce’s ₹633 Cr Revenue [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-High-Court-Delhi-High-Court-Quashes-Order-TDS-Salesforce-taxscan.jpg "Delhi HC quashes Order Levying TDS of 2% on Salesforce’s ₹633 Cr Revenue [Read Order]")
![CBDT issues Guidance Circular on Application of Principal Purpose Tests Under DTAA [Read Circular]](https://www.taxscan.in/wp-content/uploads/2025/01/CBDT-Central-Board-of-Direct-Taxes-DTAA-Application-of-Principal-Purpose-CBDT-issues-Guidance-taxscan.jpg "CBDT issues Guidance Circular on Application of Principal Purpose Tests Under DTAA [Read Circular]")
ITAT Holds Service Receipts Not Taxable as FTS under India-Singapore DTAA due to Lack of Knowledge Transfer [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that service receipts from maintenance, support, and additional services provided by the assessee were not taxable as fees for technical...
![ITAT Holds Service Receipts Not Taxable as FTS under India-Singapore DTAA due to Lack of Knowledge Transfer [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Mumbai-ITAT-Holds-Service-Receipts-taxable-as-FTS-Taxscan.jpg "ITAT Holds Service Receipts Not Taxable as FTS under India-Singapore DTAA due to Lack of Knowledge Transfer [Read Order]")
IT Support Payments Not Taxable as Fees for Technical Services Due to Failure of ‘Make Available’ Test Under India-UK DTAA: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that IT support service payments made by CPP Assistance Services Private Limited to its UK-based group entity do not qualify as Fees...
![IT Support Payments Not Taxable as Fees for Technical Services Due to Failure of ‘Make Available’ Test Under India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-India-UK-DTAA-Test-Under-India-UK-DTAA-taxscan.jpg "IT Support Payments Not Taxable as Fees for Technical Services Due to Failure of ‘Make Available’ Test Under India-UK DTAA: ITAT [Read Order]")