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DTAA - Compensation received by non-resident assessee, pursuant to Arbitral Award, for non-payment of dues for offshore supplies made, would have to be construed only as its business income: ITAT (See Breaking News)

INTL - Re-assessment in cases involving tax amounts under Rs 50 Lakhs have to be completed within 3 years, failing which any order is barred by limitation: ITAT (See Breaking News)

TP - Assessee's claim against reversal of provision for inventory written off due to obsolescence, is allowable, since the same is offered to tax in the year of creating the provision: ITAT (See Breaking News)

DTAA - Where ITR is filed within the extended due date and the tax payable after TDS credit is nil, interest under section 234A cannot be levied: ITAT (See Breaking News)

I-T - If interpretation of residence country about applicability of treaty provision is not same as that of source jurisdiction and yet source country levies taxes by way of tax withholding, tax credit can't be declined: ITAT (See Breaking News)

I-T - If remittance made to foreign subsidiary are held to be not taxable in India in hands of recipient company in India, there would be no obligation for payer to deduct tax at source u/s 195: ITAT (See Breaking News)

I-T - Wherever Contracting States to tax treaty intend to extend treaty protection to domestic company paying DDT, only then domestic company can claim benefit of DTAA, if any: ITAT (See Breaking News)

I-T - Long-term capital gains arising during relevant previous year are exempt from tax in terms of Article 13 of respective DTAAs, then provisions of Sect 74 of I-T Act would not get triggered: ITAT (See Breaking News)

DTAA - In absence of bilateral amendment to DTAA, OECD Commentary guides interpretation of royalty, particularly in cases where payments for digital transactions resembles royalty or technical services: ITAT (See Breaking News)

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