![Relief to UT Starcom: Profit Income from sale of Software not in nature of Royalty Income and cannot be Attributed to Permanent Establishment in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-UT-Starcom-Profit-Income-from-sale-of-Software-nature-of-royalty-income-Attributed-to-Permanent-Establishment-in-India-ITAT-TAXSCAN.jpg "Relief to UT Starcom: Profit Income from sale of Software not in nature of Royalty Income and cannot be Attributed to Permanent Establishment in India: ITAT [Read Order]")
Relief to UT Starcom: Profit Income from sale of Software not in nature of Royalty Income and cannot be Attributed to Permanent Establishment in India: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal held that no interest under section 234B of the Act can be charged as the assessee, being a...
![Business Profit Earned by an Entity not having PE in India is not Taxable as per DTAA Provisions: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Business-Profit-Earned-Entity-PE-India-Taxable-DTAA-Provisions-Bombay-HC-TAXSCAN.jpg "Business Profit Earned by an Entity not having PE in India is not Taxable as per DTAA Provisions: Bombay HC [Read Order]")
![Claim of Legal and Professional Expenses Rejected on ground of Non Existence of Taxable Business in form of PE : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-Legal-and-Professional-Expenses-Legal-and-Professional-Expenses-Non-Existence-of-Taxable-Business-in-form-of-PE-Taxable-Business-in-form-of-PE-ITAT-Directs-Re-adjudication-taxscan.jpg "Claim of Legal and Professional Expenses Rejected on ground of Non Existence of Taxable Business in form of PE : ITAT Directs Re-adjudication [Read Order]")
![Payment for Business Support Services from Foreign Company not “Fee for Technical Services”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-Business-Services-Foreign-Company-Fee-Technical-Services-ITAT-TAXSCAN.jpg "Payment for Business Support Services from Foreign Company not “Fee for Technical Services”: ITAT [Read Order]")
![Activities by Liaison Office proprietary in Nature, not PE under India Switzerland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Liaison-Office-proprietary-Liaison-Office-PE-India-Switzerland-DTAA-ITAT-Income-Tax-taxscan.jpg "Activities by Liaison Office proprietary in Nature, not PE under India Switzerland DTAA: ITAT [Read Order]")
No Profits attributable to PE if it records a Global Net Loss: Delhi HC grants relief to Nokia [Read Order]
In a recent judgment pronounced by Delhi High Court, chaired by Justice Rajiv Shakedhar and Justice Tara Vitasta Ganju, upheld the decision of the Income Tax Appellate Tribunal (ITAT) that the...
![No Profits attributable to PE if it records a Global Net Loss: Delhi HC grants relief to Nokia [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Global-Net-Loss-Delhi-High-Court-PE-Permanent-Establishment-Nokia-relief-to-Nokia-taxscan-.jpg "No Profits attributable to PE if it records a Global Net Loss: Delhi HC grants relief to Nokia [Read Order]")
Amount received by Adobe from Supply of Software and Automated Services not Taxable in India When Profit not attributed to PE: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal( ITAT ) has held that amount received by Adobe from the supply of software and automated services is not taxable in India when profit is not...
![Amount received by Adobe from Supply of Software and Automated Services not Taxable in India When Profit not attributed to PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Adobe-Software-supply-Automated-Services-Taxable-ITAT-taxscan.jpg "Amount received by Adobe from Supply of Software and Automated Services not Taxable in India When Profit not attributed to PE: ITAT [Read Order]")
Income from Business Profit not Taxable in India in the absence of PE: ITAT rules in favour of IQOR [Read Order]
Ruling in favour of IQOR India Services Pvt. Ltd., the Delhi Bench of the Income Tax Appellate Tribunal (ITAT), held that, the income classified as business profits or Fees for Technical Services...
![Income from Business Profit not Taxable in India in the absence of PE: ITAT rules in favour of IQOR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Business-Profit-PE-ITAT-IQOR-taxscan.jpeg "Income from Business Profit not Taxable in India in the absence of PE: ITAT rules in favour of IQOR [Read Order]")
CBDT notifies Conditions for Exemption of Income Accrued or Received by Non-Resident as a result of Transfer of Non-deliverable Forward Contracts [Read Notification]
The Central Board of Direct Taxes (CBDT) has notified conditions for exemption of income accrued or received by, non-resident as a result of transfer of non-deliverable forward contracts. The...
![CBDT notifies Conditions for Exemption of Income Accrued or Received by Non-Resident as a result of Transfer of Non-deliverable Forward Contracts [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/12/NRI-NRI-CBDT-exemption-of-income-non-resident-non-deleverable-contracts-Taxscan.jpg "CBDT notifies Conditions for Exemption of Income Accrued or Received by Non-Resident as a result of Transfer of Non-deliverable Forward Contracts [Read Notification]")
![Relief for Air India: No TDS on Rental of Aircraft Engine as per DTAA, says ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Air-India-DTAA-Technical-Services-Fee-ancillary-and-subsidiary-service-rental-of-ships-aircraft-ITAT-Taxscan.jpg "Relief for Air India: No TDS on Rental of Aircraft Engine as per DTAA, says ITAT [Read Order]")
No TDS applicable on Sales Commission paid to Overseas Agents not having PE in India: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that tax cannot be detected at source on Sales Commission paid to Overseas Agents not having Permanent Establishment (PE) in India. The...
![No TDS applicable on Sales Commission paid to Overseas Agents not having PE in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/TDS-applicable-Sales-Commission-Overseas-Agents-PE-ITAT-Taxscan.jpeg "No TDS applicable on Sales Commission paid to Overseas Agents not having PE in India: ITAT [Read Order]")
Relief to Standard Chartered Bank: ITAT deletes disallowance of Expenses out of Dividend Income [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench owing to the procedural trouble deleted disallowance of Expenses out of Dividend Income. The assessee, Standard Chartered Grindlays Bank...
![Relief to Standard Chartered Bank: ITAT deletes disallowance of Expenses out of Dividend Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Standard-Chartered-Bank-ITAT-disallowance-Expenses-Dividend-Income-Taxscan.jpg "Relief to Standard Chartered Bank: ITAT deletes disallowance of Expenses out of Dividend Income [Read Order]")