![Payment received by Non Resident assessee from Indian Company for IUC cannot be taxed as Royalty in India u/s 9(1)(vi) of Act on absence of DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ROYALTY.jpg "Payment received by Non Resident assessee from Indian Company for IUC cannot be taxed as Royalty in India u/s 9(1)(vi) of Act on absence of DTAA: ITAT [Read Order]")
Payment received by Non Resident assessee from Indian Company for IUC cannot be taxed as Royalty in India u/s 9(1)(vi) of Act on absence of DTAA: ITAT [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal (ITAT) held that payment received by the non resident assessee from an Indian Company for IUC...
![CBDT letter violating Plain And Unambiguous Provision of Income Tax Act and Finance Act not Valid: Calcutta HC dismisses Writ Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Calcutta-High-Court-invalid-CBDT-letter-Finance-Act-violation-Income-tax-violation-taxscan.jpg "CBDT letter violating Plain And Unambiguous Provision of Income Tax Act and Finance Act not Valid: Calcutta HC dismisses Writ Appeal [Read Order]")
![Non-Residents Salary/Allowance for Services Rendered Abroad not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Non-Residents-Salary-ITAT-updates-tax-in-india-Tax-updates-taxscan.jpg "Non-Residents Salary/Allowance for Services Rendered Abroad not Taxable in India: ITAT [Read Order]")
![Shell Information Technology’s Income Tax Refund Interest Classified as Taxable Income under India-Netherlands DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Shell-Technology-Income-Tax-Refund-Interest-Taxable-Income-India-Netherlands-DTAA-ITAT-taxscan.jpg "Shell Information Technology’s Income Tax Refund Interest Classified as Taxable Income under India-Netherlands DTAA: ITAT [Read Order]")
Payments towards Marketing and Distribution Rights of Google Ad words not Royalty: ITAT [Read Order]
The Bangalore Income Tax Appellate Tribunal ( ITAT ) Bench held that the payment made by Google India to the assessee does not fall under the category of royalty or Fees for Technical Services (FTS)....
![Payments towards Marketing and Distribution Rights of Google Ad words not Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Payments-Marketing-Distribution-Google-Ad-words-Royalty-ITAT-taxscan.jpg "Payments towards Marketing and Distribution Rights of Google Ad words not Royalty: ITAT [Read Order]")
Sale of Software Products does not Constitute Royalty Income, Not taxable under Article 12 of India- Japan DTAA: ITAT [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that the sale of software products does not constitute royalty income and is not taxable under Article 12 of...
![Sale of Software Products does not Constitute Royalty Income, Not taxable under Article 12 of India- Japan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Sale-of-Software-Products-TAXSCAN.jpg "Sale of Software Products does not Constitute Royalty Income, Not taxable under Article 12 of India- Japan DTAA: ITAT [Read Order]")
Payment made for Management, Sales and Marketing Support Services provided by Foreign Company not taxable as FTS under India -Netherland DTAA: ITAT [Read Order]
The Delhi bench Income Tax Appellate Tribunal ( ITAT ) held that payment made for management, sales and marketing support services provided by the foreign company is not taxable as Fee for Technical...
![Payment made for Management, Sales and Marketing Support Services provided by Foreign Company not taxable as FTS under India -Netherland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-India-Netherland-DTAA-TAXSCAN.jpg "Payment made for Management, Sales and Marketing Support Services provided by Foreign Company not taxable as FTS under India -Netherland DTAA: ITAT [Read Order]")
Government modifies Article 13 of DTAA relating to Royalties and Fees for Technical Services with Spain
The Central Government has modified the Article 13 of Double Taxation Avoidance Agreement ( DTAA ) relating to the royalties and fees for technical services with Spain by invoking Section 90 of...
Income from Hotel related services provided to Indian Hotels not Royalty/FIS under Article 12 of India-USAÂ DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench ruled that income from the hotel related services provided to Indian hotels is not royalty/Fee including service ( FIS ) under Article 12 of...
![Income from Hotel related services provided to Indian Hotels not Royalty/FIS under Article 12 of India-USAÂ DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Income-from-Hotel-related-services-TAXSCAN.jpg "Income from Hotel related services provided to Indian Hotels not Royalty/FIS under Article 12 of India-USAÂ DTAA: ITAT [Read Order]")
Disallowance u/s 40(a)(I) of the Income Tax Act is not Applicable as per DTAA between India and Japan: Delhi HC rules in Favour of Mitsubishi Corp India [Read Order]
In a ruling in favour of Mitsubishi Corporation India P Ltd, the Delhi High Court held that disallowance under section 40(a)(i) of the Income Tax Act, 1961 is not applicable in view of the provision...
![Disallowance u/s 40(a)(I) of the Income Tax Act is not Applicable as per DTAA between India and Japan: Delhi HC rules in Favour of Mitsubishi Corp India [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Disallowance-Income-Tax-Act-DTAA-Delhi-HC-Mitsubishi-Corp-India-taxscan.jpg "Disallowance u/s 40(a)(I) of the Income Tax Act is not Applicable as per DTAA between India and Japan: Delhi HC rules in Favour of Mitsubishi Corp India [Read Order]")