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Showing 5 of 14 articles.

ITAT Mumbai: Ancillary Software Support Not FTS, ₹482.7 Cr Tax Addition Dropped
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ITAT Mumbai: Ancillary Software Support Not FTS, ₹482.7 Cr Tax Addition Dropped

ITAT Mumbai rules ancillary software support services are not FTS under the India–Singapore DTAA, deleting a ₹482.7 crore tax addition and clarifying treaty protection.

ITAT Mumbai International Taxation India Singapore DTAA Fees for Technical Services Software Support Services Make Available Clause Cross Border Tax Income Tax Act Section 9(1)(vii) DTAA Treaty Benefits Multinational Companies
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ITAT Delhi Rules in Favor of UAE-Based Taxpayer: No Penalty for Not Filing ITR When TDS Already Deducted
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ITAT Delhi Rules in Favor of UAE-Based Taxpayer: No Penalty for Not Filing ITR When TDS Already Deducted

ITAT Delhi rules that UAE-based NRIs cannot be penalized for not filing ITR when TDS is already deducted. Big relief under DTAA norms.

ITAT Delhi Income Tax Appellate Tribunal NRI Taxation UAE Taxpayer TDS Deducted Non Resident Tax DTAA India UAE Income Tax Law ITR Filing Tax Penalty International Taxation Indian Tax Judgments Tax Compliance India
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Delhi ITAT Rules in Favor of UAE Taxpayer: No Income Escapement When TDS Already Deducted on ₹4 Crore Income
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Delhi ITAT Rules in Favor of UAE Taxpayer: No Income Escapement When TDS Already Deducted on ₹4 Crore Income

Delhi ITAT ruled that a UAE resident with ₹4 crore income and full TDS need not file an ITR. Reassessment under Section 147 was quashed, reinforcing DTAA protections.

Delhi ITAT UAE taxpayer case Income Tax Act Section 115A DTAA India UAE TDS deduction reassessment notice non-resident taxation India income escapement ITAT ruling tax compliance
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Delhi High Court: Virtual Services by Foreign Law Firms Not Taxable Under India–Singapore DTAA
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Delhi High Court: Virtual Services by Foreign Law Firms Not Taxable Under India–Singapore DTAA

Delhi High Court rules that virtual services by foreign law firms without physical presence in India are not taxable under the India–Singapore DTAA. Major win for Clifford Chance.

Delhi High Court Clifford Chance India–Singapore DTAA Virtual Service PE International Taxation Cross-Border Services Foreign Law Firms Tax Judgment 2025 Remote Services Tax India
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