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

Income Tax : Explore the purpose of Double Taxation Avoidance Agreements (DTAA) and their interpretation, along with landmark judgments shaping...

June 7, 2024 645 Views 0 comment Print

Taxation for NRIs

Income Tax : Understanding taxation for NRIs: Learn about residential status, taxable income, deductions, and the importance of Double Taxation...

April 19, 2024 5604 Views 0 comment Print

Tax Avoidance and Inequality: Connecting the Dots in India

Income Tax : Explore the nexus between tax avoidance and inequality in India. Learn how legal loopholes deepen economic divides and discover st...

April 19, 2024 387 Views 0 comment Print

Payments made under distribution agreement not taxable in India: Delhi HC

Income Tax : CIT – International Taxation Vs. ESPN Star Sports Mauritius S.N.C ET Compagnie (Delhi High Court) The Delhi HC affirms the o...

March 23, 2024 939 Views 0 comment Print

Key Provisions and Implications of India-USA Tax Treaty

Income Tax : Explore the India-USA Tax Treaty, its provisions, implications, and how it prevents double taxation. Learn about residency, taxati...

March 18, 2024 2829 Views 1 comment Print

Latest News

India-Cyprus Double Tax Treaty: Benefits, Tax Recovery & Golden Passport

Income Tax : Explore the details of India's Double Tax Treaty with Cyprus, its signing date, benefits for both nations, tax recovery provisions...

December 11, 2023 627 Views 0 comment Print

Need for amendment of DTAA to stop double taxation of Indian IT firms

Income Tax : Need for early amendment of DTAA regulations to stop the double taxation of Indian IT firms: Ms. Anupriya Patel tells the visiting...

July 24, 2022 792 Views 0 comment Print

Cabinet approves Agreement with Saint Vincent for Tax Information exchange

Income Tax : The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi has approved anAgreement between the Republic of India and Sa...

June 23, 2021 699 Views 0 comment Print

CBDT releases MLI synthesised text for India-Czechoslovak Socialist Republic tax treaty

Income Tax : CBDT has released the synthesised text for India-Slovak Republic tax treaty. It represents their shared understanding of the modif...

March 19, 2020 360 Views 0 comment Print

CBDT releases MLI synthesised text for India-Poland tax treaty

Income Tax : CBDT has released the synthesised text for India-Poland tax treaty. It represents their shared understanding of the modifications ...

March 19, 2020 657 Views 0 comment Print

Latest Judiciary

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

Income Tax : Delhi High Court judgment on GE Capital vs. DCIT, distinguishing under-reporting and misreporting as separate offenses, resulting ...

June 13, 2024 219 Views 0 comment Print

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

Income Tax : Guarantee commission charges received by a foreign parent company from its Indian subsidiaries were taxable in India, not as inter...

June 12, 2024 285 Views 0 comment Print

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

Income Tax : Delhi High Court quashes reassessment notices by DCIT after TPO settles arm's length remuneration issue. Detailed analysis of Prog...

June 9, 2024 330 Views 0 comment Print

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

Income Tax : ITAT Bangalore ruled that payments received by a non-resident from an Indian company for interconnect utility charges cannot be ta...

June 7, 2024 264 Views 0 comment Print

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

Income Tax : Assessee was a commercial bank having its head office in France and had 8 branches in India. Assessee was involved in normal banki...

June 6, 2024 1227 Views 0 comment Print

Latest Notifications

CBDT Amends India-Spain Double Taxation Avoidance Agreement (DTAA)

Income Tax : Explore the Notification No. 33/2024 on the agreement between India and Spain for tax exchange. Understand its implications and ch...

March 19, 2024 1596 Views 0 comment Print

CBDT notifies Tax Information Exchange Agreement: India-Samoa

Income Tax : Explore implications of Notification No. 21/2024 from Indias Ministry of Finance regarding the tax information exchange pact with ...

February 7, 2024 792 Views 0 comment Print

Income Tax Agreement Between India & Saint Vincent for information Exchange

Income Tax : Notification No. 96/2023-Income Tax: Learn about the agreement between India and Saint Vincent for tax information exchange and as...

November 1, 2023 588 Views 0 comment Print

DTAA between India and Chile notified by CBDT

Income Tax : Notification No. 24/2023- Income-Tax Dated: 03rd May, 2023 under section 90(1) of Income tax Act, 1961 regarding Agreement and Pro...

May 3, 2023 2124 Views 0 comment Print

Clarification on Most-Favoured-Nation clause in Protocol to India’s DTAAs

Income Tax : The Central Board of Direct Taxes (CBDT) has received representations seeking clarity on the applicability of the MFN clause (part...

February 3, 2022 4113 Views 0 comment Print

Corrigendum to Income Tax Notification No. 114/2016

December 16, 2016 4027 Views 0 comment Print

In the notification No. 114/2016 dated 14.12.2016 vide S.O. No. 4033(E) and published in the Gazette of India in the last line, for this, read the.

Cabinet approves DTAA between India and Tajikistan

December 16, 2016 823 Views 0 comment Print

The protocol, after it enters into force, will enable sharing of information exchanged under Double Taxation Avoidance Agreement, DTAA with other law enforcement agencies for non tax purposes.

Mutual Agreement Procedures (MAPs) of tax treaties

December 10, 2016 1645 Views 0 comment Print

Govt propose to disclose No. of disputes negotiated under Mutual Agreement Procedures of tax treaties along with time being taken to resolve such disputes

India revises DTAA with New Zealand for Info exchange & Tax Collection Assistance

November 24, 2016 2749 Views 0 comment Print

Cabinet approves Convention between India and New Zealand for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income

Automatic information of accounts of Indian residents in Switzerland

November 22, 2016 1666 Views 0 comment Print

India be able to receive from Sept, 2019 onwards,the financial information of accounts of Indian residents in Switzerland on automatic basis

India signs revised DTAA with Cyprus

November 18, 2016 1828 Views 0 comment Print

Revised Double Taxation Avoidance and the Prevention of Fiscal Evasion (DTAA) Agreement signed today between India and Cyprus

Interplay between Article 9 of India Netherlands DTAA & Transfer Pricing law

November 17, 2016 3936 Views 0 comment Print

These appeals raise an interesting issue with respect to interplay of Article 9 of India Netherlands Double Taxation Avoidance Agreement and TP adjustments under domestic TP law.

Agreement on terms of First ever Bilateral APA involving India-USA

November 17, 2016 1033 Views 0 comment Print

Bilateral Competent Authority Mutual Agreement Procedure (MAP) / Advance Pricing Agreement (APA) meeting between India and USA was held in Washington DC, USA during the last week of October, 2016.

CBDT notifies Protocol amending DTAC between India & Japan

November 9, 2016 1450 Views 0 comment Print

Protocol provides for internationally accepted standards for effective exchange of information on tax matters including bank information and information without domestic tax interest.

Amendment in DTAA between India and Japan

October 28, 2016 12865 Views 0 comment Print

Protocol amending the Convention between the Government of the Republic of India and the Government of Japan vide Notification No. 102/2016 dated 28.10.2016

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June 2024