![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]")
Shell Information Technology’s Income Tax Refund Interest Classified as Taxable Income under India-Netherlands DTAA: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has granted relief to Shell Information Technology, specifying that interest on income...
![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]](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]](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]")
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]")
Liaison Office of Non Resident Printing Entity in India can treated as PE under Article 5(2) India-Germany DTAA: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) held that liaison offices of non-resident printing entities in India could be treated as Permanent Establishment ( PE ) under Article 5(2) of...
![Liaison Office of Non Resident Printing Entity in India can treated as PE under Article 5(2) India-Germany DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Permanent-Establishment-India-Germany-DTAA-Liaison-office-tax-taxscan.jpg "Liaison Office of Non Resident Printing Entity in India can treated as PE under Article 5(2) India-Germany DTAA: ITAT [Read Order]")
Receipts from sale of online videos to Indian clients is not taxable as ‘Royalty under India-USA DTAA: ITAT [Read Order]
The Bangalore bench of Income Tax Appellate Tribunal ( ITAT ) recently held that receipts from sale of online videos to Indian clients is not taxable as royalty under India - USA DTAA. The...
![Receipts from sale of online videos to Indian clients is not taxable as ‘Royalty under India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Bangalore-ITAT-Income-Tax-India-USA-DTAA-DTAA-Double-Taxation-Avoidance-Agreement-Taxscan.jpg "Receipts from sale of online videos to Indian clients is not taxable as ‘Royalty under India-USA DTAA: ITAT [Read Order]")
Receipts from Software Subscription Payments, Training and Professional Fees not taxable as FTS under India-Netherlands DTAA: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that receipts from software subscription payments training and professional fees was not taxable in India as Fee For Technical Service(...
![Receipts from Software Subscription Payments, Training and Professional Fees not taxable as FTS under India-Netherlands DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-DTAA-India-Netherlands-DTAA-Income-Tax-Fee-For-Technical-Service-FTS-under-India-Netherlands-DTAA-TAXSCAN.jpg "Receipts from Software Subscription Payments, Training and Professional Fees not taxable as FTS under India-Netherlands DTAA: ITAT [Read Order]")
Payment received from Sale/Supply of Software is not Royalty Under Article 12(3) of India -Singapore DTAA: Delhi HC upholds ITAT order [Read Order]
In a recent case, the Delhi High Court, while upholding the order of the Income Tax Appellate Tribunal ( ITAT ), held that payment received from the sale/supply of software is not royalty under...
![Payment received from Sale/Supply of Software is not Royalty Under Article 12(3) of India -Singapore DTAA: Delhi HC upholds ITAT order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/DTAA-Delhi-High-Court-ITAT-order-TAXSCAN.jpg "Payment received from Sale/Supply of Software is not Royalty Under Article 12(3) of India -Singapore DTAA: Delhi HC upholds ITAT order [Read Order]")