#DTAA
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1,003 articlesIncome Tax

Income Tax
Consideration paid for testing ability of candidates doesn’t qualify as royalty hence TDS not deductible
Income Tax

Income Tax
Salary not taxable in India in terms of Article 15(1) of India-Netherland DTAA
Income Tax

Income Tax
Purchase of own shares comes within the ambit of dividend u/s 2(22) of Income Tax Act
Income Tax

Income Tax
AWS India liable to withhold 8% tax of remittance on account of reseller fee paid to AWS USA
Income Tax

Income Tax
Taxation of Salary for Work in Foreign Jurisdiction Under India-China DTAA
Income Tax

Income Tax
Double Taxation: What to Do If You’re Taxed in Two Countries on Same Income
Income Tax

Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Income Tax

Income Tax
Gain from sale of equity shares is exempt under Article 13(4) of India-Mauritius DTAA
Income Tax

Income Tax
AO cannot tax Income as FTS without interpreting relevant Article of DTAA
Income Tax

Income Tax
Royalty or technical charges income of non-resident taxable in India on receipt basis under India-Switzerland DTAA
Income Tax

Income Tax
Late Form No. 67 Filing Doesn’t Deny Foreign Tax Credit Under India-Tanzania DTAA
Income Tax

Income Tax
Fees for live and non-live transmission right not taxable as royalty
Income Tax

Income Tax
Payments towards Interconnectivity Utility Charges not royalty/ FTS hence not taxable
Income Tax

Income Tax
