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Section 9(1)(vii) of the Income Tax Act
Karnataka HC sets aside Income Tax Order Passed u/s 201(1) & 201(1A), exceeding reasonable period of 4 years [Read Order]
August 24, 2024
Payment made Overseas for Providing Information on Tariff Change is not FTS: ITAT sets aside TDS Demand u/s 195 of Income Tax Act [Read Order]
June 2, 2024
Fees or management support u/s 9(1)(vii) of Income Tax Act is not FTS under India-Singapore DTAA: ITAT [Read Order]
February 1, 2024
TDS not applicable to professional and consultancy services neither “availed” nor “rendered” and even not “utilised” in India: ITAT upholds deletion of disallowance u/s 40(a)(ia) of Income Tax Act
August 26, 2023
Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]
August 22, 2023
ITAT deletes disallowance of deduction claimed on account of payment of guarantee commission to Associate Enterprise [Read Order]
July 8, 2023
Payments made by ONGC towards Air Injection Equipment to Non-Residents Not FTS as per India-Canada DTAA: ITAT [Read Order]
January 27, 2023
Payment receive from Freight/Logistic Support Service cannot treat as Royalty U/S 9(1) (Vii) of Income Tax Act & Art 12 DTAA: ITAT deletes Addition [Read Order]
December 10, 2022
Payment for providing Bandwidth/Telecom Services by way of IPCL amounts to Royalty: ITAT [Read Order]
October 17, 2022
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