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INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
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DTAA - Amount paid by Indian end users of software, as consideration to non resident supplier of software, does not amount to payment of royalty - TDS not to be deducted thereon: SC LB (See 'Breaking News') I-T - Payment remitted by Indian distributors to non-resident for use of software is not royalty - No TDS obligation arises u/s 195: SC Larger Bench (Full judgement to be uploaded soon) I-T - Income from cloud hosting services is not royalty within the meaning of explanation (2) to section 9(1)(vi) of the Act or India-US DTAA: ITAT (See 'Breaking News') TP - Once impact of outstanding receivables on profitability was taken into account while making working capital adjustment, no further ALP adjustment is warranted: ITAT (See 'Breaking News') DTAA - Capital gains arising to non-resident on sale of shares of Indian concern is liable to tax in Singapore only in accordance with treaty provisions: AAR (See 'Breaking News') TP - Reference to TPO in case of specified domestic transactions mentioned u/s 92BA(i) is invalid, if said provision stands omitted by way of amendment: ITAT (See 'Breaking News') TP - In determination of ALP under TNMM, Rule 10TA(k) providing for exclusion of foreign exchange gain from purview of operating revenue does not get attracted: ITAT (See 'Breaking News') TP - Cost paid by taxpayer to AEs for implementation of SAP ERP system without any mark–up cannot be treated as NIL by applying benefit test: ITAT (See 'Breaking News') Digital tax - US allows online businesses to be taxed wherever they do business - Safe harbour demand dropped
 
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