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Searching Content indexed under Corporate Tax by Nishith Desai Associates ordered by Published Date Descending.
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1
India Budget Analysis 2019-20
Earlier today, the Indian Finance Minister (FM) presented the 1st Budget of the newly formed government for financial year (FY) 2019-20.
India
15 Jul 2019
2
Mumbai Tribunal: TRC Is Sufficient Evidence Of Beneficial Ownership
Tribunal holds that a valid TRC is evidence of not just residence of taxpayer but also it being the beneficial owner of income.
India
12 Oct 2018
3
Teaching Services Provided In India By US Non-Profit Educational Institute(UCLA) Is Not Taxable In India: AAR
Teaching services provided by a United States' non - profit body in India does not constitute FIS by virtue of Article 12(5)(C) of the India- US DTAA.
India
17 Oct 2016
4
AAR Re-Iterates That Intention Of Parties Is Supreme In Determining Whether Contracts Can Be Dissected
In contracts involving supply, erection and installation of goods and materials, the contract has to be looked at as a whole...
India
3 Oct 2016
5
High Court Allows Import Of UK Treaty Into France Treaty: Invokes Mfn Clause
Protocols under a treaty form a part of it and do not need to be notified separately unless the treaty/protocol itself suggests otherwise.
India
12 Aug 2016
6
Foreign Tax Credit Rules Notified: Clarity For Indian Taxpayers Going Global
Huge relief to taxpayers in terms of providing for procedural mechanisms to effectuate foreign tax credit as envisaged under the Income Tax Act and Double Taxation Avoidance Agreements.
India
14 Jul 2016
7
India Budget 2016: Worth An Oscar Or Two, But Not A Clean Sweep!
The Indian Finance Minister Mr. Arun Jaitley announced India's 2016 budget proposals ("Budget") before the Parliament earlier today.
India
2 Mar 2016
8
Mauritius Route Emerges Unscathed: AAR Upholds Relief Under The Mauritius Treaty
AAR re-iterates the position that capital gains earned by a Mauritius company from transfer of shares of an Indian company are not chargeable to tax in India in the absence of a permanent establishment in India.
India
9 Feb 2016
9
POEM: New Criteria For Corporate Tax Residence In India
On December 23, 2015, the Indian tax authorities released draft guidance for determining the 'place of effective management' ("POEM") of a company.
India
7 Jan 2016
12
Webinar: India Budget 2015: Impact On Private Equity, M&A And Global Investors: Part 3 (Video Content)
India's 2015 Union Budget is out. The Modi-led Government has announced policy measures that are bold, decisive and pragmatic.
India
16 Mar 2015
13
Webinar: India Budget 2015: Impact On Private Equity, M&A And Global Investors: Part 1 (Video Content)
India’s 2015 Union Budget is out. The Modi-led Government has announced policy measures that are bold, decisive and pragmatic.
India
16 Mar 2015
14
India Budget Insights (2015-16)
The Indian Finance Minister, Arun Jaitley announced the 2015 Union Budget today. The Modi-led Government has taken policy measures that are bold, decisive and pragmatic.
India
16 Mar 2015
15
Webinar: India Budget 2015: Impact On Private Equity, M&A And Global Investors: Part 2 (Video Content)
India's 2015 Union Budget is out. The Modi-led Government has announced policy measures that are bold, decisive and pragmatic.
India
16 Mar 2015
16
Flagging Off Some Tax Issues On Sale Of Digital Capacity
The taxpayer argued and provided detailed documentation in support of the position that the sale of digital capacity accorded VSNL the rights of an owner rather than a licensee.
India
25 Feb 2015
17
Sham Transactions: Recent Developments In Indian Tax Law
Indian tax jurisprudence has consistently dealt with the age old debate of ‘form over substance’.
India
7 Nov 2014
18
Budget 2014: A Game Changer For REITs?
Budget 2014-15 has introduced tax incentives for the real estate investment trusts regime, and also provided for relaxations in foreign direct investment regime.
India
17 Jul 2014
19
Retroactive Withholding Requirement Cannot Be Basis For Expense Disallowance
The Income Tax Appellate Tribunal at Agra recently held in the case of "Metro and Metro" that expenditure incurred for leather testing services by Metro & Metro is taxable as Fees for Technical Services if human intervention is involved in the provision of such services.
India
23 Dec 2013
20
Fee For Advertisements Paid To Google And Yahoo Not Taxable In India
At a time when the contours of business are undergoing major transformations on account of technological advancement across the world, issues such as those deliberated by the Kolkata Tax Tribunal in ITO v. Right Florists Limited1 were bound to arise.
India
1 May 2013
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