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Capital Gain Derived by Sale of Equity Shares not Taxable in terms of Article 13(4) of India-Mauritius DTAA: ITAT [Read Order]

Fathima Karama A.M

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the capital gain derived by the sale of equity shares is not taxable in terms...

Income from sub licensing software for healthcare business in India Shall not be taxed as Business...

Income received from India by way of Royalties shall be taxed in India only on receipt basis under...

Receipts from Reselling of Hardware and software packages are not 'Royalty' under India-Singapore...

Service Fees for Providing Supporting Services Taxable as FTS u/s 9(1)(vii) of Income Tax Act and...

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]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the impugned income is not taxable in India as it is covered under Article 8(2) r.w. Article 8(1) of India-France Double Tax...

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]

The Income Tax Appellate Tribunal (ITAT) Kolkata bench held that Fee for providing supervisory services for manufacturing of linear polyethylene under composite contract are Fee For Technical...

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]

The Income Tax Appellate Tribunal (ITAT) Delhi bench held that receipts from sale of offshore supply of trains are not taxable in India as transfer of title over the goods taken place outside India....

Mere Passing of Architectural Drawings to AOP Not ‘FIS’, doesn't satisfy 'make believe' under Article 12(4)(b) of India-USA DTAA: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that mere passing of project of specific architectural drawings and design with measurement did not amount to ‘make believe’ technical...

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...

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...

NRI Eligible for DTAA Benefit Towards Salary Earned in Morocco: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal held that NRI serving outside India is eligible for DTAA benifit under Article 15(1) of India Morocco DTAA It was submitted that the assessee...

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