![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]")
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...
![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]")
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]")
Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that services rendered are not in relation to any manufacturing activity, therefore the receipts cannot be treated as Fee for Included...
![Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Receipt-from-Support-Services-Treated-as-FIS-under-India-USA-DTAA-ITAT-Income-Tax-TAXSCAN.jpg "Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]")
DTAAs not to be Enforced without Central Govt. Notification u/s 90 of Income Tax Act: Supreme Court in MFN Case [Read Judgement]
In the significant ruling related to Most Favoured Nation case, where appeal filed by revenue against Nestle SA, a two-judge bench of Justice Ravindra Bhat and Justice Dipankar Datta of Supreme...
![DTAAs not to be Enforced without Central Govt. Notification u/s 90 of Income Tax Act: Supreme Court in MFN Case [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/10/DTAAs-Enforced-without-Central-Govt-Notification-Income-Tax-Act-Supreme-Court-in-MFN-Case-TAXSCAN.jpg "DTAAs not to be Enforced without Central Govt. Notification u/s 90 of Income Tax Act: Supreme Court in MFN Case [Read Judgement]")
Consultancy Services cannot be Treated as FISÂ Merely because Service Provider has used Substantial Technical Skill as per India-USA DTAA: ITAT [Read Order]
The Delhi Bench of Income Tax AppellateTribunal (ITAT) has held that the consultancy services could not be treated as Fee for Included Services (FIS) merely because the service provider has used...
![Consultancy Services cannot be Treated as FISÂ Merely because Service Provider has used Substantial Technical Skill as per India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Consultancy-Services-Treated-FIS-Merely-Service-Provider-Substantial-Technical-Skill-India-USA-DTAA-ITAT-taxscan.jpg "Consultancy Services cannot be Treated as FISÂ Merely because Service Provider has used Substantial Technical Skill as per India-USA DTAA: ITAT [Read Order]")