![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]")
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...
![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]")
![Reassessment Invalid Due to Lack of Material Disclosure: ITAT Quashes AO’s Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Bangalore-Reassessment-Income-Tax-Taxscan.jpg "Reassessment Invalid Due to Lack of Material Disclosure: ITAT Quashes AO’s Order [Read Order]")
Setback to Tiger Global in Flipkart Deal: Supreme Court stays DTAA Benefits, says 'Through Consideration Required’ [Read Judgement]
The latest decision that has been passed by the apex court has stayed the Double Tax Avoidance Agreement ( DTAA ) benefits granted by the Delhi High Court, which has caused a setback to Tiger Global...
Secondment of Employees by Samsung does not Prove PE under Art.5 of India-Korea DTAA: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court affirmed that the secondment of employees by Samsung Korea to its Indian subsidiaries would not affirm the creation of a Permanent Establishment ( PE ) in...
