Income Tax : Returning NRIs often misjudge residency rules and day counts. The key takeaway is to plan residency early to prevent worldwide tax...
Income Tax : Understand role of Form 10F for non-residents to claim Double Taxation Avoidance Agreement (DTAA) benefits and avoid higher withho...
Income Tax : Understand Form 10F for non-residents receiving income from India. Learn about electronic filing, recent changes, and the benefits...
Income Tax : Under law, identity or recognition of a person is established by relevant documents mentioned under those laws. For example passpo...
Income Tax : Legal fees is deemed to accrue or arise in India, whether or not non-resident has place of business in india or has rendered servi...
Income Tax : KSCAA has made a Representation on Challenges in Income Tax Related to Rectification Proceedings, Order Giving Effect, Delay in P...
Income Tax : ITAT Delhi rules non-resident’s salary for services rendered abroad not taxable in India, providing significant relief under Ind...
Income Tax : Debarghya Chattopadhaya vs DCIT - Kolkata ITAT rules taxpayer, possessing tax residency certificate and taxed in another contracti...
Income Tax : Read the detailed analysis of Sarva Capital LLC Vs ACIT (ITAT Delhi) regarding the validity of Tax Residency Certificate (TRC) for...
Income Tax : Even though the department had the authority to dispute the residential status of the assessee merely on the strength of the Tax R...
Income Tax : Explore the ITAT Hyderabad order in Amol Teradale vs. ITO for AY 2020-21. Key issues include tax residency certificate, DTAA benef...
Income Tax : Notification No. 57/2013 - Income Tax (1) These rules may be called the Income-tax (11th Amendment) Rules, 2013. (2) They shal...
Returning NRIs often misjudge residency rules and day counts. The key takeaway is to plan residency early to prevent worldwide taxation surprises.
Understand role of Form 10F for non-residents to claim Double Taxation Avoidance Agreement (DTAA) benefits and avoid higher withholding tax in India.
ITAT Delhi rules non-resident’s salary for services rendered abroad not taxable in India, providing significant relief under India-Australia DTAA.
Debarghya Chattopadhaya vs DCIT – Kolkata ITAT rules taxpayer, possessing tax residency certificate and taxed in another contracting state, deserves treaty benefit u/s 90. Full analysis here.
Read the detailed analysis of Sarva Capital LLC Vs ACIT (ITAT Delhi) regarding the validity of Tax Residency Certificate (TRC) for determining treaty benefits under the India-Mauritius Double Taxation Avoidance Agreement (DTAA).
Understand Form 10F for non-residents receiving income from India. Learn about electronic filing, recent changes, and the benefits of claiming tax treaty relief with Tax Residency Certificate (TRC).
Even though the department had the authority to dispute the residential status of the assessee merely on the strength of the Tax Residency Certificate (TRC), it was incumbent upon the department to make a proper inquiry and to establish the fact that the party claiming benefit and the strength of the TRC was a shell or conduit company.
Explore the ITAT Hyderabad order in Amol Teradale vs. ITO for AY 2020-21. Key issues include tax residency certificate, DTAA benefits, and jurisdiction challenges.
An in-depth analysis of the case Parag Bhikhubhai Patel vs ITO, exploring implications of using passports to confirm US tax residency for NRIs under India-USA Tax Treaty
Delhi High Court scrutinizes the validity of Tax Residency Certificate (TRC) held by Vodafone Mauritius in their tax litigation case against ACIT Circle International Tax.
