Search Results for Tag : Taxation Avoidance
News
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
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
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
Mauritius, Singapore Investments Fully Taxable for Capital Gains(01.04.2019)
Capital Gains on investments made in India through companies in Mauritius and Singapore will become fully taxable from 1st April because of revisions .....
Tags : Capital Gains, Mauritius, Singapore Investments, Double-Taxation Avoidance Agreements (DTAAs)
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, 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
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: 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
Notifications & Circulars
India and Belgium sign Protocol amending the India-Belgium Double Taxation Avoidance Agreement(09.03.2017)
India and Belgium have signed a Protocol amending the existing Agreement and Protocol between the two countries for Avoidance of Double Taxation and t.....
Tags : Protocol, Taxation Avoidance, Signing of