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Taxation for NRIs

Income Tax : Understanding taxation for NRIs: Learn about residential status, taxable income, deductions, and the importance of Double Taxation...

April 19, 2024 4689 Views 0 comment Print

Tax Avoidance and Inequality: Connecting the Dots in India

Income Tax : Explore the nexus between tax avoidance and inequality in India. Learn how legal loopholes deepen economic divides and discover st...

April 19, 2024 210 Views 0 comment Print

Payments made under distribution agreement not taxable in India: Delhi HC

Income Tax : CIT – International Taxation Vs. ESPN Star Sports Mauritius S.N.C ET Compagnie (Delhi High Court) The Delhi HC affirms the o...

March 23, 2024 780 Views 0 comment Print

Key Provisions and Implications of India-USA Tax Treaty

Income Tax : Explore the India-USA Tax Treaty, its provisions, implications, and how it prevents double taxation. Learn about residency, taxati...

March 18, 2024 1542 Views 1 comment Print

Foreign Tax Credit (FTC): Importance, Concept and How to Claim FTC

Income Tax : Understanding Foreign Tax Credit (FTC) in India: Learn its significance, rules, claiming procedure, case law insights, and steps t...

March 18, 2024 1014 Views 0 comment Print


Latest News


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...

December 11, 2023 528 Views 0 comment Print

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...

July 24, 2022 774 Views 0 comment Print

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 Sa...

June 23, 2021 687 Views 0 comment Print

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 modif...

March 19, 2020 342 Views 0 comment Print

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 ...

March 19, 2020 639 Views 0 comment Print


Latest Judiciary


ITAT Ruling on Taxability of FTS, in absence of specific clause in DTAA

Income Tax : Learn about the tax dispute between Diamond Manufacturing Management and the Indian Revenue Authority, involving fees for technica...

April 21, 2024 423 Views 0 comment Print

Disallowance u/s 14A deleted as interest free own funds exceeded investment: ITAT Mumbai

Income Tax : ITAT Mumbai held that disallowance made u/s. 14A of the Income Tax Act read with rule 8D deleted as tax free funds were more than ...

April 5, 2024 474 Views 0 comment Print

Sale of Online Advertisement Space Not Taxable as Royalty or FTS in India: ITAT Bangalore

Income Tax : ITAT Bangalore held that payment made by Google India Pvt. Ltd. to Google Ireland Limited (assessee) for sale of online advertisem...

April 2, 2024 336 Views 0 comment Print

Software Sales Not Royalty Income under India-Japan DTAA: ITAT Delhi

Income Tax : Analysis of ITAT Delhi's ruling: Sale of software products not taxable as royalty under India-Japan DTAA, citing Engineering Analy...

March 27, 2024 216 Views 0 comment Print

TDS u/s. 195 not deductible on expense of management and marketing support service paid to foreign company: ITAT Delhi

Income Tax : ITAT Delhi held that expense towards management and marketing support service paid to foreign company is not taxable under Fee for...

March 27, 2024 561 Views 0 comment Print


Latest Notifications


CBDT Amends India-Spain Double Taxation Avoidance Agreement (DTAA)

Income Tax : Explore the Notification No. 33/2024 on the agreement between India and Spain for tax exchange. Understand its implications and ch...

March 19, 2024 921 Views 0 comment Print

CBDT notifies Tax Information Exchange Agreement: India-Samoa

Income Tax : Explore implications of Notification No. 21/2024 from Indias Ministry of Finance regarding the tax information exchange pact with ...

February 7, 2024 699 Views 0 comment Print

Income Tax Agreement Between India & Saint Vincent for information Exchange

Income Tax : Notification No. 96/2023-Income Tax: Learn about the agreement between India and Saint Vincent for tax information exchange and as...

November 1, 2023 567 Views 0 comment Print

DTAA between India and Chile notified by CBDT

Income Tax : Notification No. 24/2023- Income-Tax Dated: 03rd May, 2023 under section 90(1) of Income tax Act, 1961 regarding Agreement and Pro...

May 3, 2023 1866 Views 0 comment Print

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

Income Tax : The Central Board of Direct Taxes (CBDT) has received representations seeking clarity on the applicability of the MFN clause (part...

February 3, 2022 3945 Views 0 comment Print


Receipt from hotel owners for providing various centralized services cannot be treated as FIS

March 22, 2024 168 Views 0 comment Print

ITAT Delhi held that revenue received from various hotel owners for providing various centralized services cannot be treated as fees for included services (FIS) either under Article 12(4)(a) or 12(4)(b) of the India-US tax treaty. Thus, in absence of PE in India, the same is not taxable.

Taxpayer possessing Tax Residency Certificate Eligible for DTAA Benefit: Kolkata ITAT

March 20, 2024 306 Views 0 comment Print

Debarghya Chattopadhaya vs DCIT – Kolkata ITAT rules taxpayer, possessing tax residency certificate and taxed in another contracting state, deserves treaty benefit u/s 90. Full analysis here.

Interconnect Usage Charges Not Taxable as Royalty: ITAT Bangalore

March 19, 2024 102 Views 0 comment Print

HCG Global Communications Ltd. vs. DCIT (ITAT Bangalore) case ruling: Telecom interconnect usage payments received by a foreign company from an Indian operator deemed non-taxable as ‘royalty’ under the Income Tax Act.

CBDT Amends India-Spain Double Taxation Avoidance Agreement (DTAA)

March 19, 2024 921 Views 0 comment Print

Explore the Notification No. 33/2024 on the agreement between India and Spain for tax exchange. Understand its implications and changes in taxation laws.

Key Provisions and Implications of India-USA Tax Treaty

March 18, 2024 1542 Views 1 comment Print

Explore the India-USA Tax Treaty, its provisions, implications, and how it prevents double taxation. Learn about residency, taxation of incomes, and DTAA benefits.

Foreign Tax Credit (FTC): Importance, Concept and How to Claim FTC

March 18, 2024 1014 Views 0 comment Print

Understanding Foreign Tax Credit (FTC) in India: Learn its significance, rules, claiming procedure, case law insights, and steps to avoid double taxation effectively.

Technical service in section 9(1)(vii) denote services catering to special needs and not facility provided to all: Delhi HC

March 18, 2024 279 Views 0 comment Print

Delhi High Court held that use of facility does not amount to technical services, as technical services in section 9(1)(vii) of the Income Tax Act denote services catering to the special needs of the person using them and not a facility provided to all. Thus, order denying NIL/ lower TDS certificate quashed as services provided doesn’t amount to technical service.

Liaison Office having active role treated as Permanent Establishment in terms of Article 5(2) of India-Germany DTAA

March 8, 2024 348 Views 0 comment Print

ITAT Delhi held that Liaison Office playing an active role with regard to printing of books treatable as Permanent Establishment in terms of Article 5(2) of India-Germany Double Taxation Avoidance Agreement (DTAA).

All about Form 10F and its Filing Procedure

March 5, 2024 3879 Views 1 comment Print

Learn the essentials of Form 10F filing for non-residents seeking DTAA benefits in India, including required documents, filing process, and online submission.

Receipts from Software Sale to Indian Entities Not Taxable under India-Singapore DTAA: ITAT Delhi

March 4, 2024 552 Views 0 comment Print

Detailed analysis of Finastra International Financial Systems PTE Ltd. Vs ACIT(International Taxation) case where ITAT Delhi ruled that software sales to Indian entities are not taxable under Article 12(3) of India-Singapore DTAA.