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Webinar: India Mauritius Tax Treaty Amended (Capital Gains Tax Benefit under Mauritius / Singapore treaties fall away): Impact on India Focused Funds and PE/M&A Structures (May 12, 2016)
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The arm's length principle is the international standard for determining the taxability of profits resulting from transactions between related entities.
Recently, the Central Board of Direct Taxes ("CBDT") has issued rules to calculate "net winnings" in case of online games and issued guidelines in relation to the same for further clarification.
Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.
Recently, Hon'ble Supreme Court of India (SC), in a case, Central GST v. Delhi International Airport Ltd. [2023] 152 taxmann.com 324, has held that service tax was not chargeable on User Development Fee...
Recently, in a significant ruling of Nestle SA, the Supreme Court of India had examined the interpretation of the Most Favoured Nation (MFN) clause in Indian treaties with OECD member countries.
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