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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 699 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 5766 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 411 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 969 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 3204 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 651 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 795 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 705 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 663 Views 0 comment Print


Latest Judiciary


Form 67 submission Not Mandatory for Availing  Foreign Tax Credit: ITAT Delhi

Income Tax : Read the full text of the ITAT Delhi order in Suchi Agrawal vs. ITO, where the requirement of Form-67 for foreign tax credit was d...

June 24, 2024 249 Views 0 comment Print

Delhi ITAT Rules No Tax on Technical Services to AE Without PE in India

Income Tax : Read the full text of the Delhi ITAT order on Denso (Thailand) vs ACIT, discussing tax liability for technical services under Indi...

June 20, 2024 420 Views 0 comment Print

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 363 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 321 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 456 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 1740 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 801 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 594 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 2193 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 4146 Views 0 comment Print


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

December 11, 2023 651 Views 0 comment Print

Explore the details of India’s Double Tax Treaty with Cyprus, its signing date, benefits for both nations, tax recovery provisions, and insights into Cyprus’s Golden Passport program

फॉर्म 15CA: Detailed understanding

December 7, 2023 1233 Views 0 comment Print

Income Tax Act के अनुसार, ऐसे taxpayers को Form 15CA और Form 15CB file करना होगा। इनमें पेमेंट का नेचर, तेदस डिडक्शन, और DTAA के विशेषताएं शामिल है। फॉर्म 15CA का Detailed Understanding कैसे क्या है?

Vienna Convention in International Taxation: Principles & Implications

December 5, 2023 564 Views 0 comment Print

Explore Vienna Convention’s role in international taxation, focusing on principles like good faith, territorial scope, and treaty interpretation. Learn key insights for navigating Double Taxation Avoidance Agreements (DTAAs).

Applicability of Article 8 of India-Singapore DTAA concerning Vessel Handling Charges

December 1, 2023 351 Views 0 comment Print

Explore the Bengal Tiger Line vs. DCIT case: ITAT Chennai rules in favor of the assessee, allowing benefits under India-Singapore DTAA for Vessel Handling Charges.

IT & Admin Services to Indian Affiliate by Singapore Entity Not FTS: Delhi HC

November 10, 2023 444 Views 0 comment Print

Delhi High Court rules on income tax and administrative services provided by a Singapore entity to its Indian affiliate. Analysis of the case Commissioner of Income Tax vs. Bio-Rad Laboratories.

Permanent Establishment in International Taxation

November 9, 2023 1236 Views 0 comment Print

Explore the intricacies of Permanent Establishment in international taxation, from UN Model to domestic laws. Learn about key provisions, tests, and recent developments. Contact us for clarity on International Taxation/DTAA.

Supreme Court’s Impact on India’s DTAA and MFN Provisions

November 8, 2023 993 Views 0 comment Print

Explore the implications of the Indian Supreme Court’s recent judgment on Double Taxation Avoidance Agreements (DTAA) and Most Favored Nation (MFN) clauses, affecting European MNCs.

Canada Resident Eligible for India-Canada DTAA Benefit: ITAT Delhi

November 4, 2023 1776 Views 0 comment Print

ITAT Delhi rules in favor of a Canadian resident, allowing them to benefit from the India-Canada Double Taxation Avoidance Agreement (DTAA). Learn more in this article.

Comprehensive Guide: Tax Treatment of Dividends Received

November 3, 2023 6015 Views 0 comment Print

Explore dividend taxation for investors and corporations, including changes post-April 2020. Learn about domestic and foreign dividends, tax rates, and more.

Controversy surrounding Most Favoured Nation (‘MFN’) clause in DTAA

November 1, 2023 1731 Views 0 comment Print

Learn about the MFN (Most Favored Nation) Clause in Double Tax Avoidance Agreements, its recent controversy, and the Supreme Court’s clarification on its operation. Analysis and impact included.

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