#DTAA
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1,003 articlesIncome Tax
Income Tax
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income Tax
Income Tax
Services to overseas group entities not “FTS” under Section 9(1)(vii) & DTAA: Karnataka HC
Income Tax
Income Tax
Shipping & Inland Haulage Income Covered by Article 8 of India–UAE DTAA: ITAT Mumbai
Income Tax
Income Tax
DTAA Cannot Reduce Dividend Distribution Tax: ITAT Chennai Rules DDT Refund Not Allowable
Income Tax
Income Tax
No leviability of tax on Management Fee as FTS in absence of ‘make available’ technical know-how under the India-Singapore DTAA
Income Tax
Income Tax
Presumptive Taxation of Non‑Residents under Income‑tax Act, 1961
Income Tax
Income Tax
Mere Receipt of Salary in India not Trigger Tax if Services Rendered Overseas
Income Tax
Income Tax
Delta’s Code-Share Revenue Exempt Under DTAA: ITAT Mumbai
Income Tax
Income Tax
Double taxation avoidance provisions under Indian Income Tax Act 1961
Income Tax
Income Tax
Software License Fees Paid to UK Company Not Taxable as Royalty: Karnataka HC
Income Tax
Income Tax
Database Access Receipts Not Royalty; No DAPE for UK Entity: ITAT Mumbai
Income Tax
Income Tax
No Section 40(a)(i) Disallowance for Purchases from Foreign AEs without PE in India: Delhi HC
Income Tax
Income Tax
Why Double Taxation Avoidance Agreements are a Necessity in Modern Economy?
Income Tax
Income Tax
