#DTAA
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1,003 articlesIncome Tax
Income Tax
Exclusion of Management Support Services from Article 12(4) of India-Singapore DTAA
Income Tax
Income Tax
Receipt of foreign assignment allowance by way of Travel Currency Card abroad not taxable in India
Income Tax
Income Tax
Mere passport insufficient to confirm assessee’s US tax residency
Finance
Finance
India’s Drive for Tax Transparency and Balanced Treaty Negotiations
Income Tax
Income Tax
Business profit not taxable in India in absence of Permanent Establishment
Income Tax
Income Tax
Certificates issued by Singapore Tax Authorities is sufficient evidence for accepting legal position
Income Tax
Income Tax
Dividend earned from Egypt would not be taxable in India as per DTAA: ITAT
Income Tax
Income Tax
TDS not deductible on rental or ocean freight for ships as covered by Article 8 of India-Korea DTAA
Income Tax
Income Tax
Receipts from operation of ships in international traffic is exempt in terms of India-Singapore DTAA
Income Tax
Income Tax
Delay in filing return and Form No. 67 is not fatal to claim Foreign Tax Credit
Income Tax
Income Tax
Software expense incurred for use of license not giving enduring benefit is revenue expenditure
Income Tax
Income Tax
Amount received towards IT and SAP charges not treatable as FTS hence not taxable
Income Tax
Income Tax
Centralised service income not taxable under Article 12(4)(a) of India-USA DTAA as FTS/ FIS
Income Tax
Income Tax
