Supreme Court upholds Income Tax Exemption granted on Dividend Income to Multi-State Cooperative Society with PE in Oman as per India-Oman DTAA [Read Order]
The Supreme Court has recently ruled that when an Indian entity's establishment operates in Oman and holds a 'Permanent Establishment' status under...
![Salary Accrued for Work Performed in Foreign Jurisdiction is not Taxable but Salary Received for Work Performed in India would be Taxable: ITAT Allows Benefits under India-China DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Salary-Accrued-for-Work-Performed-Salary-Accrued-Foreign-Jurisdiction-Salary-Received-for-Work-Performed-in-India-ITAT-Allows-Benefits-under-India-China-DTAA-Salary-Received-India-China-DTAA-taxscan.jpg "Salary Accrued for Work Performed in Foreign Jurisdiction is not Taxable but Salary Received for Work Performed in India would be Taxable: ITAT Allows Benefits under India-China DTAA [Read Order]")
![Capital Gain Derived by Sale of Equity Shares not Taxable in terms of Article 13(4) of India-Mauritius DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-capital-Gain-Capital-Gain-Derived-by-Sale-of-Equity-Equity-India-Mauritius-DTAA-taxscan.jpg "Capital Gain Derived by Sale of Equity Shares not Taxable in terms of Article 13(4) of India-Mauritius DTAA: ITAT [Read Order]")
![Income from sub licensing software for healthcare business in India Shall not be taxed as Business Income under India – USA DTAA due to absence of PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Income-sub-licensing-software-healthcare-business-India-Business-Income-India-USA-DTAA-PE-ITAT-TAXSCAN.jpg "Income from sub licensing software for healthcare business in India Shall not be taxed as Business Income under India – USA DTAA due to absence of PE: ITAT [Read Order]")
![Income received from India by way of Royalties shall be taxed in India only on receipt basis under Indo-Switzerland DTAA: ITAT grants relief to ABB Switzerland [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/received-India-Royalties-taxed-India-receipt-Indo-Switzerland-DTAA-ITAT-ABB-Switzerland-TAXSCAN.jpg "Income received from India by way of Royalties shall be taxed in India only on receipt basis under Indo-Switzerland DTAA: ITAT grants relief to ABB Switzerland [Read Order]")
Receipts from Reselling of Hardware and software packages are not 'Royalty' under India-Singapore DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that receipts from reselling of hardware and software packages are not “Royalty” under India Singapore Double Taxation Avoidance Agreement. ...
![Receipts from Reselling of Hardware and software packages are not Royalty under India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-Reselling-Hardware-software-packages-Royalty-India-Singapore-DTAA-ITAT-TAXSCAN.jpg "Receipts from Reselling of Hardware and software packages are not Royalty under India-Singapore 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 services is taxable as fees for technical services both...
![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]")
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...
![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]
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...
![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]
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....
![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’, 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...
![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]")