![Service Fees for Providing Supporting Services Taxable as FTS u/s 9(1)(vii) of Income Tax Act and Article 12(4) of India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Fees-Supporting-Services-Taxable-FTS-Income-Tax-Act-Article-India-USA-DTAA-ITAT-TAXSCAN.jpg "Service Fees for Providing Supporting Services Taxable as FTS u/s 9(1)(vii) of Income Tax Act and Article 12(4) of India-USA DTAA: ITAT [Read Order]")
Service Fees for Providing Supporting Services Taxable as FTS u/s 9(1)(vii) of Income Tax Act and Article 12(4) of India-USA DTAA: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that the cost reimbursement of received by the assessee towards providing support...
![Interest income covered under Article 8(3) of India-France DTAA not taxable for out of funds fixed deposits connected with aircraft under Article 8(1): ITAT Grants Relief to Air France [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Interest-income-Interest-income-Air-France-DTAA-taxscan.jpg "Interest income covered under Article 8(3) of India-France DTAA not taxable for out of funds fixed deposits connected with aircraft under Article 8(1): ITAT Grants Relief to Air France [Read Order]")
![Fee for providing Supervisory Service for manufacturing of linear polyethylene under Composite Contract are FTS under UK and India DTAA: ITAT upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Fee-for-providing-supervisory-Service-Fee-Supervisory-Service-linear-polyethylene-Composite-Contract-FTS-DTAA-ITAT-upholds-Revision-Order-ITAT-Revision-Order-Taxscan.jpg "Fee for providing Supervisory Service for manufacturing of linear polyethylene under Composite Contract are FTS under UK and India DTAA: ITAT upholds Revision Order [Read Order]")
![Receipts from sale of offshore supply of train not Taxable in India as transfer of title over Goods taken place outside India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-from-sale-sale-of-offshore-supply-offshore-supply-train-Taxable-ITAT-Taxscan.jpg "Receipts from sale of offshore supply of train not Taxable in India as transfer of title over Goods taken place outside India: ITAT [Read Order]")
![Mere Passing of Architectural Drawings to AOP Not ‘FIS’, doesnt satisfy make believe under Article 12(4)(b) of India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mere-Architectural-Drawings-AOP-believe-India-USA-DTAA-ITAT-TAXSCAN.jpg "Mere Passing of Architectural Drawings to AOP Not ‘FIS’, doesnt satisfy make believe under Article 12(4)(b) of India-USA DTAA: ITAT [Read Order]")
Sub-contracting Charges Not Taxable in India if No Technical Knowledge Transferred: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that sub-contracting charges are not taxable in India if no technical knowledge is transferred to the Indian entity and held that...
![Sub-contracting Charges Not Taxable in India if No Technical Knowledge Transferred: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Sub-contracting-Charges-Not-Taxable-in-India-Technical-Knowledge-Transferred-ITAT-TAXSCAN.jpg "Sub-contracting Charges Not Taxable in India if No Technical Knowledge Transferred: ITAT [Read Order]")
Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal held that Payments made in consideration of architectural design could not be classified as royalty under Article 12(3) of India Singapore Double...
![Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Payment-architectural-classified-royalty-Article-India-Singapore-DTAA-ITAT-taxscan.jpg "Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]")
![NRI Eligible for DTAA Benefit Towards Salary Earned in Morocco: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/NRI-NRI-Eligible-for-DTAA-Benefit-Towards-Salary-Earned-in-Morocco-DTAA-DTAA-Benefit-ITAT-Taxscan.jpg "NRI Eligible for DTAA Benefit Towards Salary Earned in Morocco: ITAT [Read Order]")
Spice Jet not Liable to Pay Income Tax on Supplementary Rent Paid to Foreign Company for Acquiring Aircraft on Lease as per India-Ireland DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi held that spice jet is not liable to pay income tax on supplementary rent paid to foreign companies for acquiring aircraft on lease as per India...
![Spice Jet not Liable to Pay Income Tax on Supplementary Rent Paid to Foreign Company for Acquiring Aircraft on Lease as per India-Ireland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Spice-Jet-not-Liable-to-Pay-Income-Tax-on-Supplementary-Rent-Liable-to-Pay-Income-Tax-Income-Tax-Supplementary-Rent-Paid-to-Foreign-Company-Rent-Paid-to-Foreign-Company-ITAT-Taxscan.jpg "Spice Jet not Liable to Pay Income Tax on Supplementary Rent Paid to Foreign Company for Acquiring Aircraft on Lease as per India-Ireland DTAA: ITAT [Read Order]")
Management Support Services provided to various Hotels in India are not FTS as per Article 12(4) of India-Singapore DTAA: ITAT deletes Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that management support services provided to various hotels in India are not Fee for Technical Service as per Article 12(4) of India...
![Management Support Services provided to various Hotels in India are not FTS as per Article 12(4) of India-Singapore DTAA: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Management-Support-Services-Management-Support-Services-provided-to-various-Hotels-in-India-FTS-India-Singapore-DTAA-DTAA-ITAT-deletes-Addition-ITAT-Addition-Taxscan.jpg "Management Support Services provided to various Hotels in India are not FTS as per Article 12(4) of India-Singapore DTAA: ITAT deletes Addition [Read Order]")
Amount paid for Resale of Computer Software through EULAs agreements doesn't amount to Deduction in TDS u/s 195 of Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that amount paid for resale of computer software through End User License Agreement doesn’t amount to deduction in Tax under Section...
![Amount paid for Resale of Computer Software through EULAs agreements doesnt amount to Deduction in TDS u/s 195 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Amount-paid-Resale-Computer-Software-EULAs-agreements-amount-Deduction-TDS-ITAT-TAXSCAN.jpg "Amount paid for Resale of Computer Software through EULAs agreements doesnt amount to Deduction in TDS u/s 195 of Income Tax Act: ITAT [Read Order]")
Business Profit Earned by an Entity not having PE in India is not Taxable as per DTAA Provisions: Bombay HC [Read Order]
In a recent ruling, a Division Bench of Bombay High Court ruled business profit earned by an entity not having Permanent Establishment in India is not taxable as per provisions of Double Taxation...
![Business Profit Earned by an Entity not having PE in India is not Taxable as per DTAA Provisions: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Business-Profit-Earned-Entity-PE-India-Taxable-DTAA-Provisions-Bombay-HC-TAXSCAN.jpg "Business Profit Earned by an Entity not having PE in India is not Taxable as per DTAA Provisions: Bombay HC [Read Order]")