Tag: international taxation

ITAT Mumbai rules Jio USA’s ₹23.2 crore voice termination receipts are business profits, not taxable in India without PE

Dr. K. S. Mishra Commissions, Forums & Tribunals April 18, 2026

ITAT _ Income Tax Appellate Tribunal _ LawNotify

April 17, 2026 : The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has held that payments received by Reliance Jio Infocomm USA Inc. for providing international voice termination services to its Indian affiliate cannot be classified as royalty or fees Read more…

ITAT Delhi rules Booking.com’s commission income not taxable in India in absence of permanent establishment

Team Law Notify Commissions, Forums & Tribunals February 6, 2026

February 07, 2026 : The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that commission income earned by Booking.com B.V., a Netherlands-based online accommodation booking platform, is not taxable in India for Assessment Year 2018–19, as the Read more…

ITAT Delhi Quashes Coca Cola India Assessments as Time-Barred, Holds DRP Process Cannot Override Section 153 Limitation

Team Law Notify Commissions, Forums & Tribunals January 24, 2026

January 24, 2026 : The Income Tax Appellate Tribunal has quashed multiple final assessment orders passed against Coca Cola India Inc., holding that they were barred by limitation under the Income Tax Act, 1961. The Delhi Bench ruled that the Read more…