Tag Archives: DTAA

Online subscription income can be treated as business income: ITAT

The Income Tax Appellate Tribunal (ITAT) recently held that income from online subscription services can be treated as business income and not be taxed as royalty or fee for technical services in all cases. ITAT Mumbai Bench said that for … Continue reading

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Revised DTAA between India and Kenya notified: Govt.

The revised Double Taxation Avoidance Agreement (DTAA) between India and Kenya has been notified in the Official Gazette on 19th February, 2018. The revised DTAA will improve transparency in tax matters, help curb tax evasion and tax avoidance, remove double … Continue reading

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Protocol for amendment of India-Mauritius DTAA notified: Govt.

The Protocol for amendment of the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains between India and Mauritius was signed by both countries on 10th May, … Continue reading

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Section 9 Income Tax can’t be enforced for prevailing DTAA: DHC

The Delhi High Court recently ruled that unless changes are carried out in a Double Taxation Avoidance Agreement (“DTA”), the new interpretation of Section 9(1)(vi) of The Income Tax Act cannot be enforced. The Division Bench of the Court was recently … Continue reading

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Mere co-operation doesn’t result in an AOP: DHC

In an important ruling that seems to provide clarity on taxation of turnkey contract consortiums, the Delhi High Court ruled that ‘mere corporation’ between consortium members should not result in an Association of Persons (“AOP”) tax risk in India. The … Continue reading

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India-Macedonia inks DTAA

India and Republic of Macedonia signed the new Agreement for the avoidance Of Double Taxation and the prevention of fiscal evasion (DTAA) with respect to taxes on income. Once the DTAA enters into force, it will provide relief to taxpayers … Continue reading

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