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...
![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]](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]](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]")
![Tax Judgments of High Courts: Annual Case Digest 2023 [Part 1]](https://www.taxscan.in/wp-content/uploads/2024/01/High-Court-Tax-Judgements-Key-Tax-Judgements-2023-Taxscan-Annual-Digest-Income-Tax-Case-Summaries-GST-Legal-Updates-taxscan.jpg "Tax Judgments of High Courts: Annual Case Digest 2023 [Part 1]")
Salary received by NRI in India by offering Employment in Singapore shall not be Taxed in India: ITAT
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the salary received by a Non-Resident of India (NRI) in India by offering employment in Singapore shall not be taxed in India. ...
Amount received from Indian Hotels for Services under terms of agreements is Business Income: Delhi HC dismisses Income Tax Appeal pending SC decision [Read Order]
The Delhi High Court dismissed income tax appeal pending the Supreme Court (SC) decision in the ruling of the Delhi High Court that the amount received from Indian hotels for services under terms of...
Benefit of Article 8 of India-Singapore DTAA shall be allowed when Vessel Handling Charges were allowed to Tax by Indian Entity: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the benefit of Article 8 of the India Singapore DTAA shall be allowed when vessel handling charges were allowed to be taxed by...
![Benefit of Article 8 of India-Singapore DTAA shall be allowed when Vessel Handling Charges were allowed to Tax by Indian Entity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Benefit-India-Singapore-DTAA-Vessel-Handling-Charges-Tax-Indian-Entity-ITAT-TAXSCAN.jpg "Benefit of Article 8 of India-Singapore DTAA shall be allowed when Vessel Handling Charges were allowed to Tax by Indian Entity: ITAT [Read Order]")