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    Dishonour of Cheque - liability created in favour...     TaxTMI    Conversion (Amendment) of shipping bills -...     TaxTMI    Seeking re-export of goods - Absolute confiscation...     TaxTMI    Disallowance of deduction claimed u/s 80P -...     TaxTMI    Addition u/s 69A on the basis of whatsapp messages...     TaxTMI    Limitation for passing a assessment order -...     TaxTMI    Default in not depositing the TDS amount, as...     TaxTMI    Levy of GST - export of services or not - place of...     TaxTMI    Grant of Regular Bail - fraudulent passing of Input...     TaxTMI    Violation of principles of natural justice - While...     TaxTMI    Violation of principles of natural justice -...     TaxTMI    Money Laundering - The petitioner sought exemption...     TaxTMI    Illegal arrest or not - detention for more than 24...     TaxTMI    Validity of assessment order - The court noted that...     TaxTMI    Levy of GST - Place of supply - Tax imposed on...     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 December 2020 Year 2020 This

Income accrued in India - Royalty receipt - Fees for Technical ...

Income Tax

December 3, 2020

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. - Tax authorities are not justified in assessing the impugned income on accrual basis. - 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 accrued in India - Taxability of foreign income in India - Royalty receipt - Only difference is that it relates to royalty under India- Switzerland DTAA, and...

  3. 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...

  4. Income accrued or deemend to accrue in India - Fees for technical services' under Article 12(5)(a) of the India-Netherlands tax treaty - as providing of access to CRS,...

  5. Income accrued in India - treatment to management fee and IC Labour Charges as fee for technical services/fee for included services - FTS / FIS - These services have not...

  6. 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...

  7. Income deemed to accrue or arise in India - FTS/FIS - receipts pertaining to supply of software (including AMC services) - The tribunal confirmed that software licensing...

  8. Income accrued In India - 'Royalty' or 'Fees for Technical Services' under Section 9(l)(vi) and 9(l)(vii) - the payment made by SCB to assessee- company does not fall...

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

  11. Income accrued in India -Treating subscription fee received from the clients in India as Royalty/FTS within the meaning of section 9(1)(vi) and 9(1)(vii) r.w. Article...

  12. Income accrued in India - Fee for Technical Services [FTS] - 'make available’ - the marketing and sales services, operations and standardization services do not satisfy...

  13. Income deemed to accrue or arise in India - receipts of subscription fees - The ITAT had found that it did not involve the transfer of copyright or the provision of...

  14. 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...

  15. Income taxable in India - Taxability of the receipts as “Royalty" - telecom services comprising of interconnectivity services - Once the situs is outside India, then in...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Review petition - Validity of reopening of assessment - The High Court...
H: Reopening of assessment u/s 147 - The High Court dismissed the appeal ...
H: Demand of additional tax on simple processing of income - Applicabilit...
H: Special audit u/s 142(2A) - Complexity and Volume of Transactions - Re...
N: Amendment in Madhya Pradesh Goods and Services Tax Rules, 2017
N: Amendment in Notification No. CT-8-0002-2024-Sec-1-V(CT) (03), dated 1...
H: Interest payable to petitioner u/s 244A - Failure on the part of AO to...
H: Rejection of Application for Final Approval u/s 80G(5)(iii) - The Trib...
H: LTCG - deduction u/s 54 new residential premises - Relevance of date o...
H: Correct head of income - transactions of dealing in shares - The Appel...
H: Nature of land sold - agricultural land - distance between two physica...
A: GSTR 2A and GSTR 3B during 2018-19
H: Addition made u/s 68 - Bogus LTCG - unexplained cash credits - suspici...
H: The tribunal affirmed the decision of the CIT(A) to admit additional e...
H: LTCG - deduction u/s 54F - as pursuant to the JDA, assessee had receiv...
H: Disallowance of interest u/s 36(1)(iii) - Advance given to Individual ...
A: Delhi Court rules against ITC denial to NBFCs’ recovery agents.
H: Income taxable in India - payments received from its India customers o...
H: Nature of land sold - Gain earned on sale of land/acquisition - the Tr...
A: Understanding Systems Audit and Process Audit: A Comparative Analysis
A: Assessee cannot be deprived of filing an appeal due to non-constitutio...
A: RECENT DEVELOPMENTS IN GST
F: GST ON POST SUPPLY DISCOUNT
C: Review of validation of KYC records by KRAs under Risk Management Framework
C: Certification requirement for key investment team of manager of AIF
A: Understanding the Role and Importance of Customs Brokers in Internatio...
A: THE ASSESSEE CANNOT BE ABSOLVED OF RESPONSIBILITY TO MONITOR THE GST PORTAL
A: HANDLING LITIGATION (APPEALS) IN GST
F: Supply of Services to State owned disaster management entity
F: Reverse Charge Mechanism GST