![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]")
IT Support Payments Not Taxable as Fees for Technical Services Due to Failure of ‘Make Available’ Test Under India-UK DTAA: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that IT support service payments made by CPP Assistance Services Private Limited to...
![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]](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]")
![Mere providing Access to CRS would not constitute Royalty, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CRS-Royalty-TDS-ITAT-taxscan.jpeg "Mere providing Access to CRS would not constitute Royalty, No TDS: ITAT [Read Order]")
![Consideration received towards Software License Fee cannot be termed as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Consideration-Software-License-fee-Royalty-ITAT-taxscan.jpg "Consideration received towards Software License Fee cannot be termed as Royalty: ITAT [Read Order]")
Foreign Subsidiary Company not providing Technical Knowledge to Assessee: ITAT holds Outsourcing Charges are not Taxable as FTS or FIS [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) has held that foreign subsidiary company not providing technical knowledge to the assessee and holds that outsourcing charges are not...
![Foreign Subsidiary Company not providing Technical Knowledge to Assessee: ITAT holds Outsourcing Charges are not Taxable as FTS or FIS [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Foreign-Subsidiary-Company-Assessee-ITAT-FTS-FIS-taxscan.jpg "Foreign Subsidiary Company not providing Technical Knowledge to Assessee: ITAT holds Outsourcing Charges are not Taxable as FTS or FIS [Read Order]")