![NRI’s Income or Deposit in Foreign Bank Account cannot be Taxed in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/NRI-Income-NRIs-Income-Deposit-Foreign-Bank-Account-Bank-Account-Taxed-Tax-ITAT-Income-Tax-taxscan.jpg "NRI’s Income or Deposit in Foreign Bank Account cannot be Taxed in India: ITAT [Read Order]")
NRI’s Income or Deposit in Foreign Bank Account cannot be Taxed in India: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that Non-resident’s income or deposit in foreign bank accounts could not be taxed...
![NRI settled in UAE Eligible for DTAA Benefit: ITAT deletes Addition for Investment made in India on receipt of Tax Domicile Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/NRI-settled-UAE-DTAA-Benefit-ITAT-Tax-Domicile-Certificate-TAXSCAN.jpg "NRI settled in UAE Eligible for DTAA Benefit: ITAT deletes Addition for Investment made in India on receipt of Tax Domicile Certificate [Read Order]")
![Legal necessity of passing Transfer Order u/s 127 cannot be foregone even If Transfer made at request of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Legal-necessity-transfer-order-assessee-ITAT-taxscan.jpg "Legal necessity of passing Transfer Order u/s 127 cannot be foregone even If Transfer made at request of Assessee: ITAT [Read Order]")
![TDS Default on Payment for Property Purchase: ITAT deletes Order since NRI Seller Already Offered Capital Gain for Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/TDS-Payment-Property-Purchase-ITAT-NRI-Seller-Capital-Gain-Tax-taxscan.jpeg "TDS Default on Payment for Property Purchase: ITAT deletes Order since NRI Seller Already Offered Capital Gain for Tax [Read Order]")
Customary Practice of NRI Providing Cash to Parents not 'Suspicious': ITAT deletes Cash Deposit by NRI out of Savings of Family Members
The Income Tax Appellate Tribunal (ITAT), Chennai bench comprising Shri Mahavir Singh (Vice President) and Shri Manoj Kumar Aggarwal, (AM) has recently deleted an addition against a non-resident...
![NRI couldn’t Prove Source of Cash Deposit during Demonetization: ITAT upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/NRI-Cash-Deposit-Demonetization-ITAT-NRI-taxscan.jpeg "NRI couldn’t Prove Source of Cash Deposit during Demonetization: ITAT upholds Addition [Read Order]")
No Prohibition in NRI accepting Cash Gift from Relatives, Addition cannot be made merely stating that the practice is 'Unusual': ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that there is no prohibition in law in accepting of cash gifts by NRIs from the family members and the addition cannot be made by...
![No Prohibition in NRI accepting Cash Gift from Relatives, Addition cannot be made merely stating that the practice is Unusual: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/NRI-Cash-Gift-unusual-ITAT-taxscan.jpeg "No Prohibition in NRI accepting Cash Gift from Relatives, Addition cannot be made merely stating that the practice is Unusual: ITAT [Read Order]")
Domestic Tour Operator is not required to collect TCS on Sale of Overseas Tour package to NRI visiting India [Read Notification]
The Central Board of Direct Taxes ( CBDT ) has relaxed the provisions of TCS under section 206C(1G) of the Income Tax Act, 1961 in respect of non-resident individuals visiting India Section 206C...
![Domestic Tour Operator is not required to collect TCS on Sale of Overseas Tour package to NRI visiting India [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/03/Domestic-Tour-Operator-TCS-on-Sale-of-Overseas-Tour-package-NRI-visiting-India-Taxscan.jpeg "Domestic Tour Operator is not required to collect TCS on Sale of Overseas Tour package to NRI visiting India [Read Notification]")
No Tax Liability for NRI being a Joint Signatory to the Bank Account of Foreign Company without Direct Beneficial Interest: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that there is no tax liability for NRI being a joint signatory to the bank account of the foreign company without direct...
![No Tax Liability for NRI being a Joint Signatory to the Bank Account of Foreign Company without Direct Beneficial Interest: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/NRI-Tax-Liability-No-Tax-Liability-NRI-Joint-Signatory-Bank-Account-Foreign-Company-Direct-Beneficial-Interest-ITAT-Taxscan.jpeg "No Tax Liability for NRI being a Joint Signatory to the Bank Account of Foreign Company without Direct Beneficial Interest: ITAT [Read Order]")
Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]
The Dehradun Bench of ITAT has held that interest on income tax refund received by a foreign enterprise is not effectively connected to its Permanent Establishment in India and therefore it cannot be...
![Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Foreign-Company-Interest-On-Income-Tax-Refund-DTAA-ITAT-TAXSCAN.jpg "Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]")
NRI liable for TDS deduction can’t be expected to apply the expanded definition of 'Royalty' when such Explanation was not actually, factually in the Statute: Calcutta HC [Read Order]
The Calcutta High Court held that the NRI liable for TDS deduction cannot be expected to apply the expanded definition of “royalty” when such Explanation was not actually, factually in the statute. ...
![NRI liable for TDS deduction can’t be expected to apply the expanded definition of Royalty when such Explanation was not actually, factually in the Statute: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/NRI-TDS-deduction-royalty-Explanation-statute-Calcutta-High-Court-Taxscan.jpg "NRI liable for TDS deduction can’t be expected to apply the expanded definition of Royalty when such Explanation was not actually, factually in the Statute: Calcutta HC [Read Order]")