| 18979800 | Section 90 Article 12 Double taxation relief - Agreement between India and USA - Fees for Technic -- Assessee-LLP based at USA, had an arrangement for seconding employees to its Indian member firms, re......
Del-Trib -- 31 Jul 2025
Ernst & Young U.S. LLP v. ACIT Assessee Appeal Allowed
ITA No. 1254/Del/2025, ITA No. 1243/Del/2025
2025 TaxPub(DT) 5781 (Del-Trib)
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| 18979300 | Section 9(1)(vii) Income deemed to accrue or arise in India - Under section 9(1)(vii) - Fees for -- Assessee, a foreign company based at UK, received payments totaling Rs. 10,06,66,731 from HSBC Elect......
Mum-Trib -- 16 Jul 2025
Dy. CIT v. HSBC Bank PLC Revenue Appeal Dismissed
ITA No. 1538/MUM/2025
2025 TaxPub(DT) 5776 (Mum-Trib)
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| 18803800 | Section 90 Article 5(4) Double taxation relief - Agreement between India and USA - Existence of D -- Assessee, a US-based company providing cloud-based security solutions, had an Indian subsidiary (Zsc......
Del-Trib -- 18 Jun 2025
Zscaler Inc. v. DCIT Appeal Allowed
ITA No. 3376/Del/2023 and ITA No. 928/Del/2025
2025 TaxPub(DT) 4716 (Del-Trib)
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| 18657000 | Section 90 Article 12(4) Double taxation relief - Agreement between India and USA - Fees for Inclu -- Assessee, a US-based company, operated an online platform offering educational courses from various ......
Del-Trib -- 29 May 2025
Coursera Inc. v. ACIT Assessee Appeal Allowed
ITA No. 1958/Del/2025
2025 TaxPub(DT) 3740 (Del-Trib)
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| 18647900 | Sections 195 & 9(1)(vii) Article 12 Tax deduction at source - Under section 195 - Payments to Hea -- Assessee, a branch office/PE of a US company, reimbursed Rs. 1,98,77,458 to its Head Office for busi......
Hyd-Trib -- 22 May 2025
Sheladia Associates Inc. v. ADIT Against the assessee.
ITA No. 1401/Hyd/2024
2025 TaxPub(DT) 3676 (Hyd-Trib)
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| 18655700 | Article 12(4)(b) Section 9(1)(vii) Fees for Technical Services (FTS) - Under section 9(1)(vii) of t -- Assessee based at USA provided management and governance support services to its Indian AEs (AIPL an......
Del-HC -- 20 May 2025
AECOM Technical Services Inc. v. ITO In assessee|s favour.
W.P. (C) No. 10850/2024 & CM Appl. 44661/2024
2025 TaxPub(DT) 3727 (Del-HC)
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| 18617500 | Section 115JB Section 14A MAT - Book profits under section 115JB - AO added disallowance under sec -- AO added disallowance made under section 14A read with rule 8D to the book profits computed under se......
Chen-Trib -- 16 May 2025
Cognizant Technology Solutions India (P) Ltd. v. Asstt. CIT Assessee Appeal Partly Allowed Revenue Appeal Dismissed
ITA Nos. 1193, 1194, 1205, 1206 & 1207/CHNY/2024 and ITA Nos. 1262, 1263, 1264, 1265 & 1266/CHNY/2024
2025 TaxPub(DT) 3449 (Chen-Trib)
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| 18624500 | Section 90 Article 12 Double taxation relief - Agreement between India and Singapore - Fees for T -- Assessee, a Singapore-based company, earned income from providing management support services to its......
Mum-Trib -- 15 May 2025
Michael Page International Pte Ltd. v. DCIT Assessee Appeal Partly Allowed
ITA No. 1427/MUM/2025
2025 TaxPub(DT) 3519 (Mum-Trib)
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