📡 DCIT v. Vodafone Idea Ltd. (2024) – Supreme Court Upholds: Payments to Non-Resident Telecom Operators Not Taxable as Royalty under Section 9(1)(vi) or India–Belgium DTAA 📘 Background The taxation of cross-border payments for telecommunication bandwidth and interconnectivity services has long been a contentious issue under Section 9(1)(vi) of the Income-tax Act, 1961. In a […]
💾 CIT (IT) v. Gracemac Corporation Golf View Corporate – Supreme Court Affirms: Software Licensing Payments Not Taxable as Royalty under India–USA DTAA (2024) 📘 Background The long-standing debate on whether payments for software licensing or resale of computer software to Indian distributors constitute “royalty” under Section 9(1)(vi) of the Income-tax Act, 1961, and Article […]
💻 CIT (IT) v. Microsoft Regional Sales Pte. Ltd. – Supreme Court Affirms: Software Sales Revenue Not Taxable as Royalty in India (2024) 📘 Background The taxation of software sales under Section 9(1)(vi) of the Income-tax Act, 1961, and Article 12 of various DTAAs has been one of the most litigated issues in Indian international […]
🏦 Little Fairy Ltd. v. ACIT (ITAT Delhi, 2024) – Beneficial Ownership & Taxation of Interest on Compulsorily Convertible Debentures under India–Cyprus DTAA 📘 Background The concept of beneficial ownership plays a crucial role in determining eligibility for DTAA benefits under Article 11 (Interest).In Little Fairy Ltd. v. ACIT (IT) [(2024) 207 ITD 284 (Delhi)(Trib.)], […]
🏦 Johnson Matthey Public Ltd. Co. vs. CIT (IT) – Delhi High Court & Supreme Court on Taxability of Guarantee Fees under India–UK DTAA (2024) 📘 Background The issue of tax characterization of guarantee fees paid by Indian subsidiaries to their foreign parent companies has consistently generated litigation under Section 9(1)(v) of the Income-tax Act, […]
🏦 CIT (IT) v. HSBC Bank (Mauritius) Ltd – Bombay High Court on Exemption of Interest Income under India–Mauritius DTAA (2024) 📘 Background The taxation of interest income under Section 9(1)(v) of the Income-tax Act, 1961, often leads to disputes in cross-border banking transactions, especially where Double Taxation Avoidance Agreements (DTAAs) provide preferential treatment to […]
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🏢 Devi Dayal vs. ACIT (IT) – ITAT Delhi on Taxability of Salary Paid in India for Services Rendered Abroad under India–Austria DTAA (2024) 📌 Background A recurring question in international taxation concerns whether salary paid in India to a non-resident employee deputed abroad for work is taxable in India, especially when the services are […]
🌍 Sanjay Kumar vs. ACIT (IT) – ITAT Delhi on Taxability of Salary Earned Outside India by a Non-Resident under India–UAE and India–Ireland DTAAs (2024) 📌 Background The determination of taxability of salary income earned abroad by non-resident Indians (NRIs) continues to be a key issue in international taxation, especially for individuals working across multiple […]
⚓ Pralay Pradyotkanti Ghosh vs. ITO (IT) – ITAT Ahmedabad on Taxability of Salary Earned in International Waters under India–Singapore DTAA (2024) 📌 Background The determination of whether salary earned by a non-resident Indian (NRI) for services rendered in international waters constitutes income accruing or arising in India under Section 9(1)(ii) of the Income-tax Act, […]
📺 Taj TV Ltd. vs. DCIT (IT) – ITAT Mumbai on Dependent Agent PE and Business Connection under India–Mauritius DTAA (2024) 📌 Background The issue of Dependent Agent Permanent Establishment (PE) under Article 5(4) of Double Taxation Avoidance Agreements (DTAAs) has been central to determining whether income earned by foreign media and broadcasting companies from […]
