Search Results for Tag : Double taxation
News
ITAT: Income Tax on Both Owner and GPA Holder on Same Income Amounts to Double Taxation(07.06.2022)
Income Tax Appellate Tribunal (ITAT), Visakhapatnam has held that levy of Income-tax on both landowner and GPA holder for the same income amounts to d.....
Tags : ITAT, Income-Tax Act, Double Taxation
ITAT: Profits from Providing Technical Services to Other Airlines is Covered Under DTAA(08.06.2022)
Income Tax Appellate Tribunal (ITAT), Delhi while upholding the decision of Commissioner of Income-tax (Appeals) has held that profits from providing .....
Tags : ITAT, Double Taxation Avoidance Agreement, Technical Services
ITAT: Change in Method of Treating Income Can Lead to Double Taxation(18.07.2022)
Income Tax Appellate Tribunal (ITAT), Rajkot Bench has held that a change in the method of treating income would lead to double taxation if the sales .....
Tags : ITAT, Double Taxation, Sales Consideration
SC: Unless Notified by Centre, Court Can’t Give effect to Double Taxation Avoidance Agreement(19.10.2023)
Supreme Court has held that unless Double Taxation Avoidance Agreement has been notified by the Central Government under Section 90 of the Income Tax .....
Tags : Supreme Court, Double Taxation Avoidance Agreement, Notified
Telangana HC: Road Tax Paid While Purchasing Cars Does Not Amount to Double Taxation(02.03.2022)
Telangana High Court has ruled that the road tax paid under the Motor Vehicles Act, 1988 while purchasing the cars, and collection of toll tax at Nati.....
Tags : Telangana High Court, Road Tax, Double Taxation
India Notifies Protocol Amending Mauritius Tax Treaty(16.08.2016)
India has notified a landmark Protocol that has now amended an existing 33-year-old Double Taxation Avoidance Agreement (DTAA) between India and Mauri.....
Tags : Double Taxation Avoidance Agreement (DTAA) between India and Mauritius
ITAT: Consideration For Accessing Database Cannot Be Treated As 'Royalty'(08.03.2022)
Delhi Bench of Income Tax Appellate Tribunal (ITAT) has observed that the consideration for accessing Database cannot be treated as 'Royalty' under In.....
Tags : Income Tax Appellate Tribunal, Double Taxation Avoidance Agreement, India-US
Top Story
Cabinet approves protocol amending convention between India and Brazil for avoidance of double taxation(06.11.2019)
The Union Cabinet Chaired by the Prime Minister approved the signing of the Protocol amending the Convention between India and Brazil for the avoidanc.....
Tags : Convention, Approval, Double Taxation
ITAT, Delhi: Performance Guarantee Commission is Not Business Income Under DTAA(29.03.2022)
Income Tax Appellate Tribunal, Delhi has observed that performance guarantee commission by an assessee from its foreign Associated Enterprise is not i.....
Tags : Income Tax Appellate Tribunal, Double Taxation Avoidance Agreement, Assessee, Income Tax
ITAT, Delhi: Payment to Microsoft for Software Purchase Does Not Amount to Royalty(04.04.2022)
Income Tax Appellate Tribunal, Delhi has observed that the assesee, HP Services (Singapore) cannot be taxed for royalty as per the Indo-Singapore Doub.....
Tags : Income Tax Appellate Tribunal, HP Services, Indo-Singapore, Double Taxation Avoidance Agreement, Microsoft company
Government Notifies Revised Double Taxation Agreement with South Korea(27.10.2016)
Government has notified a new Double Taxation Avoidance Agreement (DTAA) between India and South Korea, which was signed by Prime Minister Narendra Mo.....
Tags : Double Taxation Avoidance Agreement, India, South Korea
ITAT, Mumbai: Payment for Transponder Services Not Amount to Royalty(08.04.2022)
Income Tax Appellate Tribunal, Mumbai has observed that the payment for transponder services would not amount to royalty under the provisions of Incom.....
Tags : Income Tax Appellate Tribunal, transponder services, royalty, Income Tax, Double Taxation Avoidance Agreements
ITAT, Mumbai: Payment for Transponder Services Does Not Amount to Royalty(11.04.2022)
Income Tax Appellate Tribunal, Mumbai has observed that the payment for transponder services would not amount to royalty under the provisions of Incom.....
Tags : Income Tax Appellate Tribunal, transponder services, royalty, Income Tax Law, Double Taxation, Avoidance Agreements
Notifications & Circulars
India and Austria Sign a Protocol amending the India-Austria Double Taxation Avoidance Convention(06.02.2017)
India and Austria signed a Protocol amending the existing Convention between the two countries for Avoidance of Double Taxation and the Prevention of .....
Tags : Protocol, Signing, Double Taxation, Avoidance
Cabinet approves protocol amending the Convention between India and Brazil for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income(06.11.2019)
The Union Cabinet Chaired by the Prime Minister Shri Narendra Modi approved the signing of the Protocol amending the Convention between the Government.....
Tags : Protocol, Approval, Double taxation
Cabinet approves protocol amending the Agreement between India and Sri Lanka for avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income(12.02.2020)
The Union Cabinet, chaired by the Prime Minister Shri Narendra Modi, has approved the Signing and Ratification of the Protocol amending the Agreement .....
Tags : Agreement, Amendment, Double taxation
DTAA agreement with Maldives for international air transport(22.02.2016)
The Union Cabinet approved entering into an agreement with the Maldives for the avoidance of double taxation of income from international air transpor.....
Tags : Double taxation, avoidance, Maldives, airlines
Cabinet approves Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion between India and Iran(14.03.2018)
The Union Cabinet, chaired by Prime Minister Shri Narendra Modi has approved an Agreement for the Avoidance of Double Taxation and the Prevention of F.....
Tags : Agreement, Approval, Double Taxation
Third Protocol Amending India-Singapore DTAA notified(23.03.2017)
The Third Protocol amending India-Singapore Double Taxation Avoidance Agreement (DTAA) which was signed on 30th December, 2016, has come into force on.....
Tags : Double Taxation, Protocol, Amendment
Exchange of information with Israel and Vietnam on tax matters approved(07.10.2015)
The Cabinet has approved amendment to the Agreement between India and Vietnam for the avoidance of double taxation and for prevention of fiscal evasio.....
Tags : Double taxation, tax, Vietnam, israel, information