![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]")
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...
![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]")
![UAE Exchange can’t be Taxed through It’s Liaison Office in India as it does not constitute ‘PE’: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/04/UAE-Exchange-Income-Tax-Taxscan.jpeg "UAE Exchange can’t be Taxed through It’s Liaison Office in India as it does not constitute ‘PE’: Supreme Court [Read Judgment]")
![COVID-19: CBDT issues directions on Certificates for Lower Rate / Nil Deduction / Collection of TDS or TCS [Read Circular]](https://www.taxscan.in/wp-content/uploads/2019/01/Prosecution-Notices-CBDT-Taxscan.jpg "COVID-19: CBDT issues directions on Certificates for Lower Rate / Nil Deduction / Collection of TDS or TCS [Read Circular]")
ITAT deletes Penalty since Assessee applied Transfer Pricing Provisions with Good faith and Due Diligence [Read Order]
In a major relief to Tianjin Tianshi India Pvt. Ltd, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the penalty under section 271(1)(c) of the Income Tax Act, 1961 cannot be...
![ITAT deletes Penalty since Assessee applied Transfer Pricing Provisions with Good faith and Due Diligence [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/site-image3-13-9.jpg "ITAT deletes Penalty since Assessee applied Transfer Pricing Provisions with Good faith and Due Diligence [Read Order]")
If Direct Tax Case is Pending in Arbitration without Appeal is eligible to apply under Vivad se Vishwas Scheme: CBDT
The Central Board of Direct Taxes clarified that if the Direct Tax case is pending in Arbitration without appeal pending is eligible to apply under Vivad se Vishwas Scheme. An assessee whose case is...
CBDT invites stakeholder comments on report pertaining to Profit Attribution to Permanent Establishment in India
The Central Board of Direct Taxes ( CBDT ) places the report of the Committee on Profit Attribution on online public domain and invites suggestions/comments to be furnished electronically within 30...
Jubilant Food Works Limited is not a PE of Domino’s Pizza International Franchising Inc: ITAT [Read Order]
In DCIT vs. M/s. Dominos Pizza International Franchising Inc., the Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) held that Jubilant Food Works Limited, who holds the Master Franchise for...
![Jubilant Food Works Limited is not a PE of Domino’s Pizza International Franchising Inc: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Dominos-Pizza-Taxscan.jpg "Jubilant Food Works Limited is not a PE of Domino’s Pizza International Franchising Inc: ITAT [Read Order]")
CBDT releases Draft Notification Amending Income Tax Rules for Improving Transparency in Tax Rulings: Invites Suggestions [Read Draft Notification]
With a view to improve transparency in tax rulings, the Central Board of Direct Taxes (CBDT) has released draft notification containing proposals to amend income tax Rule 44E, Form 34C, 34D and 34DA...
![CBDT releases Draft Notification Amending Income Tax Rules for Improving Transparency in Tax Rulings: Invites Suggestions [Read Draft Notification]](https://www.taxscan.in/wp-content/uploads/2016/06/Central-Board-of-Direct-Taxes-CBDT-Tax-Scan.jpg "CBDT releases Draft Notification Amending Income Tax Rules for Improving Transparency in Tax Rulings: Invites Suggestions [Read Draft Notification]")
Profits from Offshore Supply of Equipment and Services cannot be attributed to the Installation PE of the Assessee in India: ITAT [Read Order]
Recently, Kolkata Bench of Income Tax Appellate Tribunal (ITAT) in HITT Holland Institute of Traffic Technology B.V vs. DCIT, International Taxation, held that the consideration received from the...
![Profits from Offshore Supply of Equipment and Services cannot be attributed to the Installation PE of the Assessee in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Offshore-Supply-PE-Permanent-Establishment-Taxscan.jpg "Profits from Offshore Supply of Equipment and Services cannot be attributed to the Installation PE of the Assessee in India: ITAT [Read Order]")
Booz Group Company not Liable to pay Tax in India on Amount received for providing Technical Personals to Indian AE: ITAT [Read Order]
While hearing the case of Booz & Company, Mumbai bench of Income Tax Appellate Tribunal (ITAT) recently held that consideration received by Booz Group of Company for providing technical personnel...
![Booz Group Company not Liable to pay Tax in India on Amount received for providing Technical Personals to Indian AE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Booz-India-Taxscan.jpg "Booz Group Company not Liable to pay Tax in India on Amount received for providing Technical Personals to Indian AE: ITAT [Read Order]")