![OCI is Fees for Technical Services u/s 115A of Income Tax Act: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/OCI-is-Fees-for-Technical-Services-of-Income-Tax-Act-ITAT-deletes-Addition-TAXSCAN.jpg "OCI is Fees for Technical Services u/s 115A of Income Tax Act: ITAT deletes Addition [Read Order]")
OCI is Fees for Technical Services u/s 115A of Income Tax Act: ITAT deletes Addition [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), deleted penalty as Overseas Consultancy Income (OCI) is fees for technical services...
![Income earned in Absence of FTS clause in DTAA would fall as Business Income and cannot Taxed in India in Absence of PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-DTAA-Business-Income-PE-ITAT-taxscan.jpg "Income earned in Absence of FTS clause in DTAA would fall as Business Income and cannot Taxed in India in Absence of PE: ITAT [Read Order]")
![No TDS applicable on Surrogacy payments: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Surrogacy-payments-TDS-ITAT-taxscan.jpeg "No TDS applicable on Surrogacy payments: ITAT [Read Order]")
![Subscription Fee to access an Online Database is Business Income, Not ‘Royalty’ or FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Chartered-Accountant-ITAT-Taxscan.jpg "Subscription Fee to access an Online Database is Business Income, Not ‘Royalty’ or FTS: ITAT [Read Order]")
ONGC need not deduct TDS for Payment towards third-party certification of Reserves to US Company: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the Oil and Natural Gas Corporation ( ONGC ) is not liable to deduct tax on making payments to a US Company towards third-party...
![ONGC need not deduct TDS for Payment towards third-party certification of Reserves to US Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/ONGC-Taxscan.jpg "ONGC need not deduct TDS for Payment towards third-party certification of Reserves to US Company: ITAT [Read Order]")
Taxability of FTS to Foreign Airliner for providing Engineers and Flight Deck Crews: Delhi High Court remands matter to ITAT [Read Judgment]
In Director of Income Tax Inter. vs. M/s. Moduluft Ltd. the Delhi High Court remanded the issue, of whether Taxability of Technical Service charges Foreign Airliner for providing Engineers and Flight...
![Taxability of FTS to Foreign Airliner for providing Engineers and Flight Deck Crews: Delhi High Court remands matter to ITAT [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Valuation-Report-Delhi-High-Court-Taxscan.jpg "Taxability of FTS to Foreign Airliner for providing Engineers and Flight Deck Crews: Delhi High Court remands matter to ITAT [Read Judgment]")
Data Circuit / Broadband / Multi-Protocol Label Switching charges not in the nature of FTS: ITAT [Read Order]
In the case of M/s. HDFC Securities Ltd. vs. DCIT, the Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that Data Circuit/ Broadband / Multi-Protocol Label Switching charges as not in the...
![Data Circuit / Broadband / Multi-Protocol Label Switching charges not in the nature of FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Data-Circuit-Taxscan.jpg "Data Circuit / Broadband / Multi-Protocol Label Switching charges not in the nature of FTS: ITAT [Read Order]")
No TDS since Roaming Charges cannot be Deemed as Fee for Technical Services: Vodafone Gets Relief from ITAT [Read Order]
While granting relief to Vodafone, the Chennai bench of Income Tax Appellate Tribunal (ITAT) recently held that roaming charges cannot be considered as fee for technical services, hence there is no...
![No TDS since Roaming Charges cannot be Deemed as Fee for Technical Services: Vodafone Gets Relief from ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Vodafone-Taxscan.jpg "No TDS since Roaming Charges cannot be Deemed as Fee for Technical Services: Vodafone Gets Relief from ITAT [Read Order]")
Payments by Bank for receiving Services from Bloomberg, Reuters and CRISIL amounts to FTS: ITAT [Read Order]
While upholding the findings of the findings of the Commissioner of Income Tax (Appeals), the Mumbai bench of ITAT held that the payments made by Standard Chartered Bank to Bloomberg, Reuter and...
![Payments by Bank for receiving Services from Bloomberg, Reuters and CRISIL amounts to FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Standard-Chartered-Bank-Taxscan.jpg "Payments by Bank for receiving Services from Bloomberg, Reuters and CRISIL amounts to FTS: ITAT [Read Order]")
Amount Received on Account of Reimbursement of Expenses would not form part of FTS: ITAT Mumbai [Read Order]
In a recent ruling, the Mumbai Income Tax Appellate Tribunal (ITAT) held that the amount received by the assessee, Gemological Institute International Inc, on account of reimbursement which has been...
![Amount Received on Account of Reimbursement of Expenses would not form part of FTS: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Amount Received on Account of Reimbursement of Expenses would not form part of FTS: ITAT Mumbai [Read Order]")