Tag:
DTAA
Direct Tax
DTAA Benefit Can’t Be Denied Without Finding Assessee’s Residence: Delhi ITAT
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the benefit of Double Taxation Avoidance Agreement (DTAA) cannot be denied without...
Columns
Taxation Across Borders With Special Emphasis On DTAAs Signed By India
Author: Khushi J Prajapati
A Double Taxation Avoidance Agreement (DTAA) is an international treaty designed to prevent the same income from being taxed in...
Direct Tax
Receipt From Supply Planning Services Can’t Be Taxed As Fees For Technical Services/Royalty : ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench ruled that receipt from supply planning services cannot be taxed as fees for technical services/royalty.
The Tribunal...