DTAA

Tackling Tax Avoidance in UK: Ramsay doctrine and General Anti-Avoidance Rule (‘GAAR’)

Income Tax - Learn about tackling tax avoidance in the UK with the Ramsay doctrine and GAAR. Explore their implications and effectiveness in combating tax avoidance strategies....

Leveraging DTAA to Minimize Capital Gain Taxes for NRIs

Income Tax - Learn how Non-Resident Indians (NRIs) in Germany, Singapore, UAE, Netherlands, and more can reduce capital gain taxes in India using Double Tax Avoidance Agreements (DTAA)....

Decoding SC Judgement on MFN Clauses in DTAA

Income Tax - Explore Supreme Court's ruling on Most Favoured Nation clauses in Double Taxation Avoidance Agreements (DTAA). Learn impact, controversies, and implications of decision....

Obligation of Foreign Company to file Income Tax return of India

Income Tax - Explore the legal framework, exemptions, and compliance challenges surrounding the obligation of foreign companies to file income tax returns in India. Learn about transfer pricing requirements and the implications of non-compliance....

Significant Economic Presence (SEP): Implications for Non-Residents in India

Income Tax - This article sheds light on the concept of Significant Economic Presence (SEP) under Section 9 of the Indian Income Tax Act, 1961, and its implications for non-residents....

India-Cyprus Double Tax Treaty: Benefits, Tax Recovery & Golden Passport

Income Tax - Explore the details of India's Double Tax Treaty with Cyprus, its signing date, benefits for both nations, tax recovery provisions, and insights into Cyprus's Golden Passport program...

Need for amendment of DTAA to stop double taxation of Indian IT firms

Income Tax - Need for early amendment of DTAA regulations to stop the double taxation of Indian IT firms: Ms. Anupriya Patel tells the visiting Deputy Premier of Western Australia Both sides acknowledge the need for an early ratification of Ind-Aus ECTA Australia to look into visa related issues of Indian students and tourists Minister of State (MoS) ...

Cabinet approves Agreement with Saint Vincent for Tax Information exchange

Income Tax - The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi has approved anAgreement between the Republic of India and Saint Vincent and The Grenadines for the Exchange of Information and Assistance in Collection with respect to Taxes....

CBDT releases MLI synthesised text for India-Czechoslovak Socialist Republic tax treaty

Income Tax - CBDT has released the synthesised text for India-Slovak Republic tax treaty. It represents their shared understanding of the modifications made to the Agreement by MLI. SLOVAK REPUBLIC AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH – SLOVAK REPUBLIC Whereas a Agreement between the Government of th...

CBDT releases MLI synthesised text for India-Poland tax treaty

Income Tax - CBDT has released the synthesised text for India-Poland tax treaty. It represents their shared understanding of the modifications made to the Agreement by MLI. SYNTHESISED TEXT OF THE MLI AND THE CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE REPUBLIC OF POLAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND ...

Income from Indian Entities to Volvo Information Technology AB Not Taxable as Royalty: Delhi HC

Volvo Information Technology AB Vs DCIT (ITAT Delhi) - Delhi ITAT rules in favor of Volvo Information Technology AB, declaring receipts from Indian entities not taxable as royalty, aligning with SC precedents....

TDS not deductible On Sum Which Was Not Chargeable To Tax In India: Delhi HC

CIT-II Vs Mitsubishi Corporation India P. Ltd (Delhi High Court) - CIT Vs Mitsubishi Corporation India P. Ltd (Delhi High Court) The Delhi High Court deliberated on an appeal concerning Assessment Year (AY) 2006-07, where the Income Tax Appellate Tribunal (ITAT) had made decisions impacting the applicability of Section 40(a)(i) of the Income Tax Act, 1961, in relat...

Source for making or earning income of payer of FTS outside India is not taxable in India

HCL Singapore PTE. Ltd Vs ACIT (ITAT Delhi) - ITAT Delhi held that as conditions prescribed in exception to section 9(1)(vii)(b) stand fulfilled, it cannot be taxed as FTS. Further, the source for making or earning any income of the payer of fee for technical services, in the present case, is outside India, and therefore not taxable in India....

UAE Resident Assessee: Mutual Fund STCG Tax Exemption under India-UAE DTAA

DCIT (International Taxation) Vs K.E. Faizal (ITAT Cochin) - Explore the DCIT vs K.E. Faizal case where the ITAT Cochin ruled on taxation of mutual fund gains, analyzing the application of India-UAE Double Taxation Avoidance Agreement....

Sale of Software License Not Royalty under India-Singapore DTAA: ITAT Delhi

ACIT Vs Newspage Pvt. Ltd. (ITAT Delhi) - ITAT Delhi rules receipts from the sale of software licenses to Pepsico India and ITC Limited not royalty under India-Singapore DTAA. Read the full analysis....

CBDT notifies Tax Information Exchange Agreement: India-Samoa

Notification No. 21/2024-Income Tax [S.O. 566(E).] - (07/02/2024) - Explore implications of Notification No. 21/2024 from Indias Ministry of Finance regarding the tax information exchange pact with Samoa. Learn more here....

Income Tax Agreement Between India & Saint Vincent for information Exchange

Notification No. 96/2023-Income Tax [S.O. 4756(E).] - (01/11/2023) - Notification No. 96/2023-Income Tax: Learn about the agreement between India and Saint Vincent for tax information exchange and assistance. Analysis & impact....

DTAA between India and Chile notified by CBDT

Notification No. 24/2023-Income Tax [S.O. 2059(E)] - (03/05/2023) - Notification No. 24/2023- Income-Tax Dated: 03rd May, 2023 under section 90(1) of Income tax Act, 1961 regarding Agreement and Protocol between the Government of the Republic of India and the Government of the Republic of Chile for the Elimination of Double Taxation and the Prevention of Fiscal Evas...

Clarification on Most-Favoured-Nation clause in Protocol to India’s DTAAs

Circular No. 3/2022-Income Tax - (03/02/2022) - The Central Board of Direct Taxes (CBDT) has received representations seeking clarity on the applicability of the MFN clause (particularly to dividend withholding rates) available in the Protocol to some of the DTAAs with OECD member States. India's DTAAs with countries, namely Slovenia, Colombia an...

CBDT notifies Protocol amending DTAA with Kyrgyz Republic

Notification No. 135/2021-Income Tax [S.O. 5094(E)] - (08/12/2021) - Protocol amending the Agreement between the Government of the Republic of India and the Government of the Kyrgyz Republic for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with respect to taxes on income signed at New Delhi on 13th April, 1999....

Recent Posts in "DTAA"

Income from Indian Entities to Volvo Information Technology AB Not Taxable as Royalty: Delhi HC

Volvo Information Technology AB Vs DCIT (ITAT Delhi)

Delhi ITAT rules in favor of Volvo Information Technology AB, declaring receipts from Indian entities not taxable as royalty, aligning with SC precedents....

Tackling Tax Avoidance in UK: Ramsay doctrine and General Anti-Avoidance Rule (‘GAAR’)

Learn about tackling tax avoidance in the UK with the Ramsay doctrine and GAAR. Explore their implications and effectiveness in combating tax avoidance strategies....

Posted Under: Income Tax |

TDS not deductible On Sum Which Was Not Chargeable To Tax In India: Delhi HC

CIT-II Vs Mitsubishi Corporation India P. Ltd (Delhi High Court)

CIT Vs Mitsubishi Corporation India P. Ltd (Delhi High Court) The Delhi High Court deliberated on an appeal concerning Assessment Year (AY) 2006-07, where the Income Tax Appellate Tribunal (ITAT) had made decisions impacting the applicability of Section 40(a)(i) of the Income Tax Act, 1961, in relation to the Double Tax Avoidance Agreemen...

Source for making or earning income of payer of FTS outside India is not taxable in India

HCL Singapore PTE. Ltd Vs ACIT (ITAT Delhi)

ITAT Delhi held that as conditions prescribed in exception to section 9(1)(vii)(b) stand fulfilled, it cannot be taxed as FTS. Further, the source for making or earning any income of the payer of fee for technical services, in the present case, is outside India, and therefore not taxable in India....

UAE Resident Assessee: Mutual Fund STCG Tax Exemption under India-UAE DTAA

DCIT (International Taxation) Vs K.E. Faizal (ITAT Cochin)

Explore the DCIT vs K.E. Faizal case where the ITAT Cochin ruled on taxation of mutual fund gains, analyzing the application of India-UAE Double Taxation Avoidance Agreement....

Leveraging DTAA to Minimize Capital Gain Taxes for NRIs

Learn how Non-Resident Indians (NRIs) in Germany, Singapore, UAE, Netherlands, and more can reduce capital gain taxes in India using Double Tax Avoidance Agreements (DTAA)....

Posted Under: Income Tax |

Decoding SC Judgement on MFN Clauses in DTAA

Explore Supreme Court's ruling on Most Favoured Nation clauses in Double Taxation Avoidance Agreements (DTAA). Learn impact, controversies, and implications of decision....

Posted Under: Income Tax |

Sale of Software License Not Royalty under India-Singapore DTAA: ITAT Delhi

ACIT Vs Newspage Pvt. Ltd. (ITAT Delhi)

ITAT Delhi rules receipts from the sale of software licenses to Pepsico India and ITC Limited not royalty under India-Singapore DTAA. Read the full analysis....

Management Fee Treated as Interest: Exemption under India-Germany DTAA

Aka Ausfuhrrkreditgesellschaft MBH Vs ACIT (ITAT Delhi)

Delhi ITAT rules management fee on ECB falls under 'interest' as per Sec 2(28A), exempt under India-Germany DTAA Art.11, aiding Aka Ausfuhrrkreditgesellschaft MBH....

HSBC Bank in Mauritius exempt from tax in India for bona fide banking business

CIT (IT) - 2 Vs HSBC Bank (Mauritius) Ltd. (Bombay High Court)

Bombay High Court rules HSBC Bank in Mauritius exempt from tax in India for bona fide banking business, impacting 2011-12 Assessment Year case....

Browse All Categories

CA, CS, CMA (6,874)
Company Law (10,067)
Corporate Law (13,547)
Custom Duty (10,819)
DGFT (5,156)
Excise Duty (5,616)
Fema / RBI (5,765)
Finance (6,488)
Income Tax (49,819)
SEBI (5,336)
Service Tax (4,889)