![Support/Maintenance Services of Avaya International Taxable as FTS under Article 12 of India – Ireland DTAA: ITAT Directs De Novo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Support-or-Maintenance-Services-Avaya-International-Taxable-FTS-Article-12-of-India-Ireland-DTAA-DTAA-ITAT-De-Novo-Adjudication-ITAT-Directs-De-Novo-Adjudication-taxscan.jpg "Support/Maintenance Services of Avaya International Taxable as FTS under Article 12 of India – Ireland DTAA: ITAT Directs De Novo Adjudication [Read Order]")
Support/Maintenance Services of Avaya International Taxable as FTS under Article 12 of India – Ireland DTAA: ITAT Directs De Novo Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed a new adjudication holding that the support or maintenance services of Avaya...
![ITAT Dismisses Issue Pertaining to Applicability of Tax Rate Provide under India-Mauritius DTAA to Dividend Declared by Ambuja Cement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-tax-rate-India-Mauritius-DTAA-DTAA-Ambuja-Cement-dividend-dismisses-taxscan.jpg "ITAT Dismisses Issue Pertaining to Applicability of Tax Rate Provide under India-Mauritius DTAA to Dividend Declared by Ambuja Cement [Read Order]")
![Compensation paid to CSA for Termination of the CLT20 Tournament is not Taxable under Provisions of India-South Africa DTAA: ITAT Grants relief to BCCI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Compensation-paid-to-CSA-for-Termination-of-the-CLT20-Tournament-Taxable-under-Provisions-of-India-South-Africa-DTAA-CLT20-Tournament-ITAT-Taxscan.jpg "Compensation paid to CSA for Termination of the CLT20 Tournament is not Taxable under Provisions of India-South Africa DTAA: ITAT Grants relief to BCCI [Read Order]")
![Compensation Paid by BCCI to CSA not Taxable under Termination Agreement under India-South Africa DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/BCCI-to-CSA-Compensation-Compensation-paid-BCCI-CSA-taxable-Termination-Agreement-India-South-Africa-DTAA-DTAA-ITAT-Income-Tax-taxscan.jpg "Compensation Paid by BCCI to CSA not Taxable under Termination Agreement under India-South Africa DTAA: ITAT [Read Order]")
Central Government notifies India-Chile Double Taxation Avoidance Agreement (DTAA) [Read Notification]
The Central Government, on 3rd May, 2023 notified the Double Tax Avoidance Agreement (DTAA) and protocol for elimination of Double taxation and prevention of fiscal evasion and avoidance with respect...
ITAT allows Foreign Tax Credit Claim by Form 67 filed with Revised Return instead of Original Return of Income [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, allowed foreign tax credit claim by form 67, filed with revised return, instead of original return...
![ITAT allows Foreign Tax Credit Claim by Form 67 filed with Revised Return instead of Original Return of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-allows-Foreign-Tax-Credit-Claim-Form-67-filed-with-Revised-Return-Original-Return-of-Income-Foreign-Tax-Credit-Form-67-filed-with-Revised-Return-Return-of-Income-Income-taxscan.jpg "ITAT allows Foreign Tax Credit Claim by Form 67 filed with Revised Return instead of Original Return of Income [Read Order]")
Distribution Fee to AE of Google India cannot be Treated as “Royalty/FTS”: ITAT deletes Orders against Google India [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has held that the distribution fee paid by the tech-giant Google India to its Associate Enterprises cannot be treated as royalty/FTS....
![Distribution Fee to AE of Google India cannot be Treated as “Royalty/FTS”: ITAT deletes Orders against Google India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Distribution-Fee-AE-AE-of-Google-India-Royalty-FTS-ITAT-Orders-Google-India-taxscan.jpeg "Distribution Fee to AE of Google India cannot be Treated as “Royalty/FTS”: ITAT deletes Orders against Google India [Read Order]")
![No TDS on Payments made to Oilstone UAE in the absence of FTS in Indo-UAE DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/TDS-Payments-Oilstone-UAE-FTS-Indo-UAE-DTAA-ITAT-Income-Tax-Tax-taxscan.jpg "No TDS on Payments made to Oilstone UAE in the absence of FTS in Indo-UAE DTAA: ITAT [Read Order]")
Income from Foreign Assignment Not Taxable Merely because Assessee Owns a House in India: ITAT Allows DTAA Benefit [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, while allowing DTAA benefit, held that income from foreign assignment is not taxable, merely because...
![Income from Foreign Assignment Not Taxable Merely because Assessee Owns a House in India: ITAT Allows DTAA Benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Income-Foreign-Assignment-Taxable-House-India-ITAT-DTAA-TAXSCAN.jpg "Income from Foreign Assignment Not Taxable Merely because Assessee Owns a House in India: ITAT Allows DTAA Benefit [Read Order]")
![Right to Use Trademark is “Royalty” as per Indo-Netherland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Trademark-Royalty-DTAA-ITAT-Income-Tax-Tax-Taxscan.jpg "Right to Use Trademark is “Royalty” as per Indo-Netherland DTAA: ITAT [Read Order]")
Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to Shangri-La [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently while granting relief to Shagri-LA held that payment of management fee to third party Indian hotels are not Fee for...
![Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to Shangri-La [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-Management-Fee-Payment-of-Management-Fee-Third-Party-Indian-Hotels-FTS-DTAA-ITAT-Shangri-La-Income-Tax-Taxscan.jpg "Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to Shangri-La [Read Order]")