Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    The Supreme Court examined the validity of a...     TaxTMI    The Kerala High Court addressed a case involving...     TaxTMI    The Calcutta High Court addressed the issue of...     TaxTMI    The Delhi High Court examined the validity of an...     TaxTMI    The Calcutta High Court considered the rejection of...     TaxTMI    The circular mandates that the key investment team...     TaxTMI    SEBI issued a circular to intermediaries, stock...     TaxTMI    Entities generating over 100 metric tonnes of used...     TaxTMI    The RBI circular dated May 21, 2024, addresses the...     TaxTMI    The circular issued by SEBI on Industry Standards...     TaxTMI    The circular addresses the disposal of Unmanned...     TaxTMI    The circular issued by SEBI mandates the creation...     TaxTMI    The Ministry of Finance (CBDT), u/s 10(46) of the...     TaxTMI    The Telangana High Court addressed a case involving...     TaxTMI    The petitioner sought bail in a case involving...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Accrual of income in India - Fees for technical services (FTS) - ...

Income Tax

January 7, 2021

Accrual of income in India - Fees for technical services (FTS) - taxability of receipts towards Human Resource and Leadership training provided by the assessee to its Indian affiliate - once two sovereigns have added Protocol to the DTAA between India and Sweden, which contains the Most Favoured Nation (MFN) clause, inter alia, qua Article 12, the sequitur is that the beneficial provisions contained in the DTAA between India and Portuguese is to be read in the DTAA between India and Sweden. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Taxability of income in India - receipts from services rendered to Indian entities - Fee for Technical Services (FTS) - Despite the assessee's contention that the...

  2. Income taxable in India - taxability of receipts from business support services as Fee - Since, the Revenue has failed to demonstrate before us that in course of...

  3. Taxability as Fee for Included Service (FIS) u/A 12 of India-USA DTAA - As per Example 7 of the Memorandum of Understanding to India-USA DTAA, a receipt cannot be...

  4. Taxability of foreign income in India - business connection’ in India or not? - subscription services - ITAT came to the factual finding that the arrangement between...

  5. Income accrued in India - interest income on loans in the form of suppliers credit given to Indian parties - As alleged that the Indian parties from whom the assessee...

  6. Income accrued in India - Royalty receipt - Fees for Technical Services on accrual basis - the FTS is taxable only in the year of receipt as per the provisions of DTAA....

  7. Taxability in India - amount received by the assessee from offshore supplies of plants and equipments - PE in India or not? - The Tribunal questioned the differential...

  8. Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing...

  9. Taxable Income in India or not - Royalty receipt - PE in India or not? - amount received towards Marketing Contribution, Priority Club receipts, Reservation...

  10. Income deemed to accrue or arise in India - amounts received by the assessee from its Indian subsidiary towards IT and SAP charges - the services rendered under IT and...

  11. Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical...

  12. Income taxable in India - receipts on account of support and maintenance services to its customers in India - Fees for Technical Services (‘FTS’) - the income from IT...

  13. Taxability of foreign income in India - use of Virtual Voice Network (VVN) - Income deemed to accrue or arise in India - PE in India - The grounds of the Revenue were...

  14. Income accrued in India - fees for technical service (FTS) - Payment for certification of Diamonds - Mere rendering of services cannot be roped into FTS unless the...

  15. Corporate guarantee - fee for technical services (FTS) under article 13 of the India France DTAA and section 9(1)(vii) - services of corporate guarantee by the assessee...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: A charitable trust is eligible for deduction u/s 11 despite belated fi...
H: Surcharge income allowed be taxed upon actual receipt, not accrual. Ad...
H: Relief u/s 89 disallowed: difference between returned and assessed inc...
F: GST on rent received from building which is constructed from loan adva...
H: Validity of revision u/s 263 that interest income from long term fixed...
H: Additions u/s 68 and then u/s 50 or 41(2) in reassessment case: AO's r...
F: Whether GST is payable on resale of flat by a buyer before its completion?
H: Discrepancies in LTCG disclosure: Reassessment proceedings quashed due...
H: Deduction for contribution in LIC Group Gratuity Scheme u/s 37(1) allo...
H: Provisions of u/s 56(2)(vii)(c) not applicable on bonus shares. Shareh...
A: PENALTY FOR CONCEALED INCOME
A: Paper Cups would fall under HSN 4823 40 00 and attract GST at the rate...
A: Service Tax payable under reverse charge when reimbursable expense inc...
C: Abeyance of Public Notice No. 05/2024 dated 27.05.2024
C: Abeyance of Public Notice No. 05/2024 dated 27.05.2024
N: Seeks to amend Notification No. 2/2019-Customs (CVD), dated 30th Augus...
F: Para medico service provided to Gcvernment Hospital under health care ...
F: Difference in ITC as per GSTR 2A downloaded and auto populated in GST ...
F: Input tax credit eligible on ocean frieght paid to shipping agency
H: Penalty u/s 271FA for non-filing of SFT was unjustified as no reportab...
H: Forfeiture of security deposit for Customs Broker due to violation of ...
H: Goods of foreign origin imported for repairs and return exempted u/s N...
H: Demand of customs duty for destroyed capital goods. No suppression of ...
H: As services were provided to Government Agency, there was no intention...
H: Demand of service on amount retained by the Hospitals for use of infra...
H: Violation of natural justice: Demand of duty. RUDs not supplied, heari...
A: Duties of an Auditor in a Company
A: INSOLVENCY AND BANKRUPTCY INTERNSHIP
A: Service tax leviable on services rendered by the Advocate and Senior A...
A: The onus is on the Assessee to prove the movement of goods and services