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...
![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]](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]](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]")
LTCG of Mauritius Company on Sale of Shares of Indian Investment made before 1st April 2017 is not Taxable in India: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ruled that the Long term Capital Gain ( LTCG ) of Mauritius Company on the sale of shares of an Indian investment made before the 1st April 2024...
![LTCG of Mauritius Company on Sale of Shares of Indian Investment made before 1st April 2017 is not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/LTCG-Mauritius-Company-Sale-Shares-Indian-Investment-Taxable-in-India-ITAT-taxscan.jpg "LTCG of Mauritius Company on Sale of Shares of Indian Investment made before 1st April 2017 is not Taxable in India: ITAT [Read Order]")
Data Connectivity Services provided outside India Cannot be Taxed as Royalty under Article 12 of India-Singapore DTAA: Delhi HC [Read Order]
The Delhi High Court ruled that data connectivity services provided outside India cannot be taxed as royalty under Article 12 of the India-Singapore Double Taxation Avoidance Agreement ( DTAA...
AO must Forward Draft Assessment to assessee u/s 144 C of Income Tax Act if he proposes to make any variation in ITR: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) held that as per section 144 C of the Income Tax Act, 1961 the Assessing Officer ( AO ) must pass a draft assessment order to the...
![AO must Forward Draft Assessment to assessee u/s 144 C of Income Tax Act if he proposes to make any variation in ITR: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Income-Tax-Income-Tax-Act-ITAT-ITAT-Chennai-ITR-Income-Tax-Appellate-TAXSCAN.jpg "AO must Forward Draft Assessment to assessee u/s 144 C of Income Tax Act if he proposes to make any variation in ITR: ITAT [Read Order]")
![Scrip cant be Penny Stock: ITAT deletes Addition u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Scrip-Penny-Stock-ITAT-Income-Tax-Act-taxscan.jpg "Scrip cant be Penny Stock: ITAT deletes Addition u/s 68 of Income Tax Act [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 could not be taxed as royalty in India under Section...
![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]")
CBDT letter violating Plain And Unambiguous Provision of Income Tax Act and Finance Act not Valid: Calcutta HC dismisses Writ Appeal [Read Order]
The Calcutta High Court has held that the letter by the joint secretary of CBDT cannot override the plain and unambiguous provisions of the Income Tax Act, 1961 and the Finance Act. It was observed...
![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]")