Income Tax relief u/s 90 for tax paid in a foreign country can not be denied for mere delay in…
IT support services do not satisfy make available test under India-UK DTAA ABCAUS Case Law CitationABCAUS 3627 (2022) (12) ITAT…
CBDT issues Clarification regarding the Most-Favoured-Nation (MFN) clause in the Protocol to India's DTAAs with certain countries F.No.S03/1/2021-FT&TR-I…
No TDS requirement u/s 195 on employee secondment agreement for payments for reimbursement to a non resident enterprises towards costs…
Assessee entitled to tax credit u/s 91 of both federal and state taxes paid by him. Benefit also available to…
Mutual Agreement Procedure (MAP) Guidance notes released by CBDT Mutual Agreement Procedure (MAP) The Double Taxation Avoidance Agreements (DTAAs or…
Project office used as auxiliary office for liaison not a PE unless core business is carried on therefrom - SC…
CBDT amends Rule 44G prescribing procedure for making application to give effect to a DTAA to give relief to a…
MoU between India and Kuwait in the field of accounting, finance and audit knowledge base approved by Cabinet Cabinet approves…
Synthesized text of India-Japan income tax treaty as affected by Convention to Implement Measures to Prevent to Prevent Base Erosion…