![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]")
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...
![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]](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]](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 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]")
DTAA Benefits allowable to Assessee acts as Intermediary between Indian Subscribers and Alibaba.com Hongkong: Bombay HC [Read Order]
In a recent judgment, the panel composed of Justice K.R. Shriram and Justice Firdosh P. Pooniwalla provided relief to the assessee, Alibaba.com, Singapore E-Commerce Private Limited. The panel...
![DTAA Benefits allowable to Assessee acts as Intermediary between Indian Subscribers and Alibaba.com Hongkong: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/DTAA-allowable-Assessee-acts-Intermediary-Indian-Subscribers-Albaba.com-�Hongkong-Bombay-HC-.jpg "DTAA Benefits allowable to Assessee acts as Intermediary between Indian Subscribers and Alibaba.com Hongkong: Bombay HC [Read Order]")
Receipts from Centralised Service Income by Radisson Hotels International are not Taxable as FTS/FIS under Article 12(4)(a) of India-USA DTAA: ITAT [Read Order]
The Delhi Bench of Income Tax Act has held that the receipts from centralised service income by Radisson Hotels international would not be taxable as fees for technical services (FTS) or fees for...
![Receipts from Centralised Service Income by Radisson Hotels International are not Taxable as FTS/FIS under Article 12(4)(a) of India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Receipt-Centralised-Service-Income-Radisson-Hotel-International-FTS-FIS-India-USA-DTAA-ITAT-taxscan.jpg "Receipts from Centralised Service Income by Radisson Hotels International are not Taxable as FTS/FIS under Article 12(4)(a) of India-USA DTAA: ITAT [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 international are taxable as Fees for Technical...
![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]")
ITAT Dismisses Issue Pertaining to Applicability of Tax Rate Provide under India-Mauritius DTAA to Dividend Declared by Ambuja Cement [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) has recently dismissed an issue pertaining to applicability of tax rate provided under India-Mauritius (DTAA) to dividend declared by Ambuja...
![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]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has recently held compensation paid to Cricket South Africa for the termination of the CLT20 tournament is not taxable under...
![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]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the compensation paid by the Board of Control for Cricket in India (BCCI) to Cricket South Africa is not taxable under...
![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]")