Judgement

The ITAT Mumbai holds gains from outright assignment of Trademarks taxable only in Switzerland.

ITAT Holds Sale of Indian Trademark Rights by Novartis AG Not Taxable as Royalty Under India-Switzerland DTAA

The ITAT Delhi held that Referral commission not taxable as FTS where no technical knowledge, skill or know-how was made available to Indian entity


ITAT Holds Customer Referral Commission Not Taxable as FTS Under India-Netherlands DTAA

The ITAT Delhi held that Mitsubishi Electric Europe’s Rs 2.96 Crore referral income as business income.

The ITAT Mumbai holds mere access to online communication platform does not amount to transfer of Copyright or process


ITAT Holds Slack Subscription Fees Not Taxable as Royalty Under Income Tax Act and India-Ireland DTAA

The ITAT Delhi has held supervisory revenue taxable as business profits under India-Italy DTAA.

ITAT Holds Offshore Supplies by Italian Company Not Taxable in India 

ITAT allows taxpayer to avail the beneficial 10% tax rate under the India-Ireland DTAA on interest received from income-tax refunds for AYs 2018-19 and 2019-20, along with TDS credit relief.

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ITAT Holds Sale of Indian Trademark Rights by Novartis AG Not Taxable as Royalty Under India-Switzerland DTAA

ITAT Holds Customer Referral Commission Not Taxable as FTS Under India-Netherlands DTAA

ITAT Holds Customer Referral Commission Not Taxable as FTS Under India-Netherlands DTAA

ITAT Holds Slack Subscription Fees Not Taxable as Royalty Under Income Tax Act and India-Ireland DTAA

ITAT Holds Offshore Supplies by Italian Company Not Taxable in India

Adobe Systems Wins 10% Tax Rate on Income Tax Refund Interest Under India-Ireland DTAA