#DTAA
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1,003 articlesIncome Tax

Income Tax
Taxation in Digital Economy: Income Tax provisions in India vis-à-vis Permanent Establishment
Income Tax

Income Tax
Cricket Australia vs. ACIT: Live Transmission Fee Not Taxable as Royalty
Income Tax

Income Tax
Income Taxable Under FTS Requires Direct Enablement or Skill Transfer, Advisory Services Not Sufficient Without PE Connection
Income Tax

Income Tax
Form 67 submission Not Mandatory for Availing Foreign Tax Credit: ITAT Delhi
Income Tax

Income Tax
Representation to Simplify & Automate TRC Issue Process for Indian Companies
Income Tax

Income Tax
Delhi ITAT Rules No Tax on Technical Services to AE Without PE in India
Income Tax

Income Tax
Section 270AA Penalty Immunity Application Cannot Be Rejected on Insufficient Grounds or Vague SCNs
Income Tax

Income Tax
Guarantee Commission Charges taxable in India as “other income” under Article 23(3) of Indo-UK DTAA
Income Tax

Income Tax
Subsidiary would only be deemed a PE if it satisfies specific tests outlined in DTAA
Income Tax

Income Tax
Interpretation of Phrase “May be taxed” used in Paragraph 3 of Article 23 of India- UK DTAA, 1993
Income Tax

Income Tax
In absence of DTAA No tax on payments received by non-resident for IUC from Indian company
Income Tax

Income Tax
National Faceless Assessment Centre was Prescribed Income tax Authority for issuance of notice u/s 143(2)
Income Tax

Income Tax
TDS on Foreign Payments & Liquidated Damages as Capital Receipts
Income Tax

Income Tax
