Income Tax : Understand role of Form 10F for non-residents to claim Double Taxation Avoidance Agreement (DTAA) benefits and avoid higher withho...
Income Tax : Explore recent ITAT judgments on reassessment validity, 80G exemptions, DTAA interpretation for online education (FTS/Royalty), tr...
Income Tax : SC ruling clarifies software payments aren't royalty if no copyright is transferred. DTAA compliance, including TRC and Form 10F, ...
Corporate Law : Explore the India-Mauritius DTAA's evolution, from its initial capital gains exemption to the 2016 amendments addressing tax avoid...
Income Tax : Explore the clash between India's GAAR and DTAAs, examining how domestic anti-avoidance provisions interact with international tax...
Income Tax : CBDT issues clarification on Circular 01/2025, stating it applies only to the Principal Purpose Test in certain DTAAs and does not...
Income Tax : Explore challenges in TRC applications under DTAA by Indian companies. KSCAA proposes reforms for a simpler, efficient process. Le...
Income Tax : Explore the details of India's Double Tax Treaty with Cyprus, its signing date, benefits for both nations, tax recovery provisions...
Income Tax : Need for early amendment of DTAA regulations to stop the double taxation of Indian IT firms: Ms. Anupriya Patel tells the visiting...
Income Tax : The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi has approved anAgreement between the Republic of India and Sa...
Income Tax : The charges paid by the Assessee’s customers are for availing services, which the Assessee provides by using its proprietary equ...
Income Tax : Delhi ITAT rules Coursera's online course receipts from India are not taxable as Fees for Included Services, citing prior judicial...
Income Tax : Bangalore ITAT rules AO exceeded jurisdiction by reclassifying online education income as FTS after a limited remand, deleting the...
Income Tax : ITAT Delhi rules GoDaddy's income from domain registration and web services is not taxable as royalty or FTS/FIS, citing judicial ...
Income Tax : ITAT Mumbai held that head office expenditure incurred outside India exclusively for the Indian branches does not fall within the ...
Income Tax : Circular No. 01/2025 outlines the application of the Principal Purpose Test (PPT) under India's Double Taxation Avoidance Agreemen...
Income Tax : Explore the Notification No. 33/2024 on the agreement between India and Spain for tax exchange. Understand its implications and ch...
Income Tax : Explore implications of Notification No. 21/2024 from Indias Ministry of Finance regarding the tax information exchange pact with ...
Income Tax : Notification No. 96/2023-Income Tax: Learn about the agreement between India and Saint Vincent for tax information exchange and as...
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...
Atlantic Shipping Pvt. Ltd. Vs ITO (ITAT Rajkot) In a recent ruling by the Income Tax Appellate Tribunal (ITAT) in Rajkot, the case of Atlantic Shipping Pvt. Ltd. vs. Income Tax Officer has brought to light critical issues regarding tax assessments for shipping companies operating in international waters and the applicability of the India-Singapore Double […]
Explore the India-Mauritius DTAA’s impact, treaty shopping challenges, and recent amendments aimed at preventing tax abuse and fostering genuine investments.
The article analyzes the treatment of LLCs under the India-USA DTAA, focusing on taxation implications for foreign entities in India.
ITAT Delhi rules that subscription fees from cloud services are not taxable as royalty under the India-Ireland DTAA.
Explore how LLCs qualify for India-US DTAA benefits, focusing on tax liability and resident status under Article 4 in the General Motors vs ACIT case.
Form No. 10F is a self-declaration for NRIs to claim benefits under DTAA when their Tax Residency Certificate lacks essential details.
ITAT Delhi held that damages are compensation received is a capital receipt, however, interest on damages is to be treated as revenue receipt hence the same is taxable.
Distribution revenue received by Turner Broadcasting System Asia Pacific, Inc. ( TBSAP ), a U.S.-based company, from its Indian affiliate was not taxable as “royalty” under the Income Tax Act, 1961, or the India-U.S.
Delhi High Court clarifies taxability of profits attributed to a Permanent Establishment (PE) under the India-UAE DTAA, even when global losses are incurred.
Assessee-company was engaged in the business of trading of electromechanical relays, wire and wireless equipment, high performance polymeric products, highly specialized energy related products, was subject to scrutiny.
