![Supreme Court Reopens IBM India Case to Decide Whether Payments to IBM Philippines Are Taxable as Technical Services Despite DTAA Protection [Read Judgement]](https://images.taxscan.in/h-upload/2025/08/04/500x300_2072944-supreme-court-ibm-dtaa-taxscan.webp "Supreme Court Reopens IBM India Case to Decide Whether Payments to IBM Philippines Are Taxable as Technical Services Despite DTAA Protection [Read Judgement]")
Supreme Court Reopens IBM India Case to Decide Whether Payments to IBM Philippines Are Taxable as Technical Services Despite DTAA Protection [Read Judgement]
The Supreme Court of India reopened a previously dismissed case concerning the tax treatment of payments made by IBM India Pvt. Ltd. to IBM...
![Income Tax Reassessment Initiated During Pending Assessment Proceedings: Delhi HC Sets Aside Order for Lack of Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065213-assessment-proceedings-income-tax-reassessment-taxscan.webp "Income Tax Reassessment Initiated During Pending Assessment Proceedings: Delhi HC Sets Aside Order for Lack of Jurisdiction [Read Order]")
![Receipts Not Qualify as FTS if No Technology Transfer: Delhi HC Rules Income Not Taxable Under India-UK DTAA [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064212-payment-for-administrative-support-services-administrative-support-administrative-support-services-technical-services-india-uk-dtaa-itat-taxscan-1.webp "Receipts Not Qualify as FTS if No Technology Transfer: Delhi HC Rules Income Not Taxable Under India-UK DTAA [Read Order]")
![IT Support Payments Not Taxable as Fees for Technical Services Due to Failure of ‘Make Available’ Test Under India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-India-UK-DTAA-Test-Under-India-UK-DTAA-taxscan.jpg "IT Support Payments Not Taxable as Fees for Technical Services Due to Failure of ‘Make Available’ Test Under India-UK DTAA: ITAT [Read Order]")
Use of Trademark incidental to Advertisement is Business Income, Not Royalty and FTS: Delhi HC grants relief to Hyatt International [Read Order]
In a major relief to Hyatt International Southwest Asia, the Delhi High Court ruled that the use of trademark incidental to advertisement is business income and not Royalty and fees for technical...
Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed the disallowance under Section 40(a)(i) of the Income Tax Act, 1961, and held that the sale agents rendered services outside India...
![Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Sale-Agents-rendered-Services-outside-India-Payment-Foreign-Exchange-Taxable-India-USA-DTAA-ITAT-Disallowance-taxscan.jpg "Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]")
Receipts for Advisory Services Not Taxable Unless they Result in Transfer of Technical Knowledge u/a 13(4) of India-UK DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that receipts for advisory services are not taxable as Fees for Technical Services (FTS) unless they result in the transfer of...
![Receipts for Advisory Services Not Taxable Unless they Result in Transfer of Technical Knowledge u/a 13(4) of India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Receipts-Receipts-for-Advisory-Services-Advisory-Services-Receipts-for-Advisory-Services-Not-Taxable-Unless-they-Result-in-Transfer-of-Technical-Knowledge-taxscan.jpg "Receipts for Advisory Services Not Taxable Unless they Result in Transfer of Technical Knowledge u/a 13(4) of India-UK DTAA: ITAT [Read Order]")
Huawei Liable to Pay Tax on Income from Provision of Technical Services to Huawei Indian as ‘FTS’: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT)has ruled that Huawei is liable to pay tax on income from the provision of Technical Services to Huawei Indian as ‘FTS’. Huawei...
![Huawei Liable to Pay Tax on Income from Provision of Technical Services to Huawei Indian as ‘FTS’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Huawei-Tax-Income-Technical-Services-Huawei-Indian-FTS-ITAT-TAXSCAN.jpg "Huawei Liable to Pay Tax on Income from Provision of Technical Services to Huawei Indian as ‘FTS’: ITAT [Read Order]")
Income from SAP and IT Support Services are not FTS as per Treaties: ITAT grants Relief to Netafim [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has granted relief to Netafim holding that the income from Systems Applications and Products in Data Processing(SAP) and Information Technology...
![Income from SAP and IT Support Services are not FTS as per Treaties: ITAT grants Relief to Netafim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-PE-DTAA-FTS-SAP-Taxscan.jpg "Income from SAP and IT Support Services are not FTS as per Treaties: ITAT grants Relief to Netafim [Read Order]")
Indo-UAE Treaty does Not Deal with FTS: Delhi HC directs Income Tax Department to Issue Tax Certificate [Read Order]
The Income Tax Department was ordered to Issue tax certificate by the Delhi High Court (HC) bench of Justices Rajiv Shakdher and Tara Vitasta Ganju after ruling that the Indo-UAE treaty does not...
![Indo-UAE Treaty does Not Deal with FTS: Delhi HC directs Income Tax Department to Issue Tax Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Indo-UAE-Treaty-FTS-Delhi-HC-Income-Tax-Department-Tax-Certificate-TAXSCAN.jpg "Indo-UAE Treaty does Not Deal with FTS: Delhi HC directs Income Tax Department to Issue Tax Certificate [Read Order]")
Leadership Training Receipts are not chargeable to Tax as per Article 12(4)(b) of the DTAA between India and Portuguese: ITAT [Read Order]
Leadership training receipts are not chargeable to tax as per Article 12(4)(b) of the DTAA between India and Portuguese, the Pune Bench of the Income Tax Appellate Tribunal (ITAT)has held as above. ...
![Leadership Training Receipts are not chargeable to Tax as per Article 12(4)(b) of the DTAA between India and Portuguese: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Leadership-Training-Tax-DTAA-Portuguese-ITAT-TAXSCAN.jpg "Leadership Training Receipts are not chargeable to Tax as per Article 12(4)(b) of the DTAA between India and Portuguese: ITAT [Read Order]")