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Relief to Google Ireland: Payment for Online Advertisement Space to Google India Not “Royalty”, rules ITAT [Read Order]

Kalyani B. Nair

The Bengaluru Bench of the Income Tax Appellate Tribunal (ITAT), comprising George George K., Judicial Member and Padmavathy S., Accountant Member...

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]

Lease Rental Income earned from Associated Enterprises Not “Royalty” as per Indo-US DTAA: ITAT [Read...

Misplacing FD is not Ground for deleting Addition of Interest: ITAT upheld Addition [Read Order]

ITAT Weekly Round-Up

This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from February 19 to February 24, 2023....

Interest received by Office/Overseas Branches Not Taxable under India-France DTAA: ITAT [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal has held that the interest recieved by the officer or overseas branches would not be taxable under India-France DTAA. The assessee, BNP Paribas is...

Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]

The Division Bench of Delhi Income Tax Appellate Tribunal (ITAT) has held that Microsoft regional sales could not be taxed instead of Mol observing that, “such flip flops could not be legally...

Levy of Surcharge and Cess cannot Exceed Tax Rate of 10% As Per India – Japan DTAA: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that the levy of surcharge and cess cannot exceed the tax rate of 10%, as per India – Japan...

Relief to Spicejet: Payment for Leasing/Hiring Equipment Not Royalty as per India-Netherlands DTAA, rules ITAT [Read Order]

Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to Spicejet. The tribunal upheld the decision of CIT(A) on instructing the Assessing Officer (AO) to verify whether the amount...

Payments made by ONGC towards Air Injection Equipment to Non-Residents Not FTS as per India-Canada DTAA: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal(ITAT) has held that the payment made by ONGC towards air injection equipment to non-residents could not be considered as FTS as per India- Canada...

IT Support Services rendered by CPP UK from UK to Entire Group Including CPP India Not Taxable as FTS: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that IT support services rendered by CPP UK from the UK to the entire group including CPP India would not be taxable as Fees...

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