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HC:Royalty / Technical-fee,'used interchangeably', paid to KFC/Pizza…

ITAT:FTS by HO; No proof of LO /PE involvement; Expenses allowed 

HC:Quashes writ challenging Cyprus notification; No reason to '…

ITAT:Brand related agreements, Colourable device; Lifts corporate veil;…

ITAT:Taxes FTS at 10 u/s 115A(BB) as against US-DTAA 15 rate applying Sec 90(2) 

ITAT: Allows relief under India-Sweden MFN clause, applies restrictive…

ITAT:Right to use smart card source code, a copyrighted article, not royalty 

HC:Consideration for hiring out dredgers, not “royalty”,…

HC:LO involved in marketing goods, not mere communication channel, constitutes…

ITAT:Payment to parent for services availed through third party, FIS, not…

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Home
Direct Tax
- All
- Rulings
  - Rulings
  - Weekly Case Digest
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- Special Coverage
- Media
  - Taxsutra TV
  - Podcast
- IBFD
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick