![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]")
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...
![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]](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]](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]](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]")
Global Operation Fee Received from GETDIL is not Fees from Technical Services under the provisions of India-UK DTAA: ITAT grants relief to UK Grid Solution
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the global operation fee received from GE T&D India Ltd (GETDIL) is a fee from technical services (FTS)...
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]")