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...
![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]](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]")
Relief to Google Ireland: Payment for Online Advertisement Space to Google India Not “Royalty”, rules ITAT [Read Order]
The Bengaluru Bench of the Income Tax Appellate Tribunal (ITAT), comprising George George K., Judicial Member and Padmavathy S., Accountant Member observed that the payment for online advertisement...
![Relief to Google Ireland: Payment for Online Advertisement Space to Google India Not “Royalty”, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Relief-to-Google-Ireland-Payment-for-Online-Advertisement-Space-Google-India-Royalty-ITAT-Taxscan.jpg "Relief to Google Ireland: Payment for Online Advertisement Space to Google India Not “Royalty”, rules ITAT [Read Order]")
![Taxability of Amount received under Arbitration Settlement: ITAT upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-Delhi-Taxability-of-Amount-received-under-Arbitration-Settlement-ITAT-Addition-Arbitration-Settlement-Taxscan.jpeg "Taxability of Amount received under Arbitration Settlement: ITAT upholds Addition [Read Order]")
![Application of GAAR Provisions cannot take away Tax Benefits under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Application-of-GAAR-GAAR-Tax-Benefits-DTAA-ITAT-Taxscan.jpg "Application of GAAR Provisions cannot take away Tax Benefits under DTAA: ITAT [Read Order]")
Lease Rental Income earned from Associated Enterprises Not “Royalty” as per Indo-US DTAA: ITAT [Read Order]
The Mumbai Income Tax Appellate Tribunal ITAT has recently held that lease rental income earned from associated enterprises has no royalty as per Indo-US Direct Tax Avoidance Agreement (DTAA). ...
![Lease Rental Income earned from Associated Enterprises Not “Royalty” as per Indo-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Rental-Income-Associated-Enterprises-Royalty-Indo-US-DTAA-ITAT-TAXSCAN.jpg "Lease Rental Income earned from Associated Enterprises Not “Royalty” as per Indo-US DTAA: ITAT [Read Order]")