#DTAA
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1,003 articlesIncome Tax
Income Tax
Receipts doesn’t qualify as FIS under India-USA DTAA as service rendered without transfer of technical know-how
Income Tax
Income Tax
Essential Documents for Form 15CA/CB Compliance
Income Tax
Income Tax
Importance of Section 90(1) Notification in DTAA: SC’s Ruling
Income Tax
Income Tax
Amount for use of transponder of telecommunication service charges doesn’t qualify as royalty
Income Tax
Income Tax
Receipts taxable under FTS/FIS on failure to prove basis of cost allocation
Income Tax
Income Tax
Expenditure towards brand reminder, customer gifts, purchase of medical books and journals not allowable u/s 37(1)
Income Tax
Income Tax
Receipt from centralized service is not in nature of FTS hence not taxable in India
Income Tax
Income Tax
Service relating to mining of natural resources not taxable in terms of India-Portugal DTAA
Income Tax
Income Tax
Tax leviable as receipt qualifies as Fees for Technical Services as per Indo – Singapore DTAA
Income Tax
Income Tax
Indian subsidiary operating in independent manner doesn’t constitute PE
Income Tax
Income Tax
Subscription, professional and training services doesn’t qualify as FTS under India-Netherland DTAA
Income Tax
Income Tax
Consultancy service involving substantial technical skill cannot be treated as FIS
Income Tax
Income Tax
Broadcasting Reproduction Right not covered under definition of Royalty under Article 12 of India-USA DTAA
Income Tax
Income Tax
