#DTAA
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1,003 articlesIncome Tax
Income Tax
Interest Income as ‘Beneficial owner’ cannot be taxed under Article 11(3)(c) of India-Mauritius Tax Treaty
Income Tax
Income Tax
Data Transmission Services not amounts to Royalty as per Indo-Thai DTAA
Income Tax
Income Tax
TDS liability on payment to non-residents which is exempt under DTAA
Income Tax
Income Tax
Principle of Double Taxation: A Jurisprudential Approach
Income Tax
Income Tax
Supply of customized software was not “Royalty: ITAT Delhi
Income Tax
Income Tax
DTAA overrides Section 206AA of Income Tax Act, 1961
Income Tax
Income Tax
YRIPL & YRMPL do not constitute DAPE or PE of Yum! Restaurants in India
Income Tax
Income Tax
All about Foreign Tax Credit and its Indian Context
Income Tax
Income Tax
Sale of Shrink-wrap software Not Taxable as Royalty in India
Income Tax
Income Tax
Subscription fees received from subscribers on sale of online product assessable as ‘Royalty’
Income Tax
Income Tax
If Agent paid remuneration on ALP & taxed in India no further taxation in the hands of DAPE
Income Tax
Income Tax
India-Singapore Double Tax Avoidance Treaty
Income Tax
Income Tax
DTAA overrides the Act, even if it is Inconsistent with the Act
Income Tax
Income Tax
