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Searching Content indexed under Capital Gains Tax by Nishith Desai Associates ordered by Published Date Descending.
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1
Government Commits To Regulatory Changes; Proposes Reforms To Boost Economic Growth
Press Conference held by Finance Minister announced a number of changes in line with industry asks, centered around six broad themes, in order to boost economic growth.
India
30 Aug 2019
2
India-Mauritius Treaty Under Scanner Again!
As per a media report, the Government of India is proposing to amend the existing Double Taxation Avoidance Agreement between India and Mauritius
India
14 Aug 2019
3
Finance Bill, 2019: Key Highlights For Taxation Of Alternative Investment Funds And IFSC Units (June-July 2019 Edition, Part II)
On July 5, 2019, the Indian Finance Minister presented the first Budget of the newly formed government for financial year 2019-20.
India
30 Jul 2019
4
Doing Business in India : Considerations From a Switzerland-India Tax Perspective
India's traditional policy of non-alignment and the Swiss policy of neutrality, coupled with shared values of democracy and rule of law have forged close ties between the two countries.
India
25 Jul 2019
5
Tax Return Mandatory Even When No Tax Payable In India
The Authority for Advance Rulings (the "Authority") has recently in VNU International B.V. v. Director of Income-tax (International Taxation), Mumbai1 opined on an important practical issue
India
23 Jul 2019
6
Tax Issues In M&A Transactions
The Indian Income Tax Act, 1961 ("ITA") contains several provisions that deal with the taxation of different categories of mergers and acquisitions.
India
28 Jun 2019
7
SMR Ruling: Tax Department Attempts To Deny Treaty Benefits To Mauritius Company
The Tax department recently1 attempted to deny tax benefits in respect of capital gains arising from sale of shares.
India
31 May 2019
8
Tribunal: Conversion Of Compulsorily Convertible Preference Shares Not A Taxable Transfer
Conversion of CCPS into equity shares is not a taxable transfer
India
18 Feb 2019
9
Indo-Mauritius Tax Talk: No Need To Press The Panic Button
Mauritius renegotiating tax treaty is not confirmed yet.
Mauritius
30 Jan 2019
10
CBDT Issues Final Notification On 10% Tax Rate For Certain Transactions
The FA, 2018 introduced Section 112A into the Tax Act with effect from April 01, 2018 wherein it stipulated that the capital gains of more than INR 1,00,000 received for alienation of equity shares of a company...
India
11 Oct 2018
11
NCLT Refuses To Sanction Merger Scheme On Tax Avoidance Grounds
Recently, the NCLT refused to sanction a scheme of amalgamation between AJL and GIPL on the ground that the scheme was designed purely for the avoidance of tax and was not in the public interest.
India
8 Oct 2018
12
Madras High Court: Indian Company Is Not An Agent For Transfer Of Its Own Shares
An Indian company cannot be considered as an agent of its non-resident shareholders in relation to the overseas transfer of its shares.
India
25 Sep 2018
13
CBDT Notifies 10% Tax Rate For Certain Transactions
The most significant amendment to the Income Tax Act, 1961 ("ITA") introduced by the Finance Act, 2018 was the insertion of a provision imposing a long-term capital gains tax of 10% ...
India
1 May 2018
14
Tribunal: Sale To 100% Step-Down Subsidiary Not "Transfer" For Capital Gains
Recently, in Emami Infrastructure Limited v. ITO, the Kolkata bench of the Income Tax Appellate Tribunal ruled that a transfer between a holding company and a 100% step-down subsidiary is not a taxable "transfer"...
India
11 Apr 2018
15
Retrospective Capital Gains Tax On Indirect Transfers: The Ghost Of The Vodafone Case Revisits Cairn (Uk)
The Indirect Transfer Provisions were enacted with retrospective effect from 01/04/1962 and were styled as a clarification.
India
29 Mar 2017
16
India And Singapore Sign Protocol Revising Tax Treaty
India and Singapore sign a protocol amending the agreement for avoidance of double taxation with Singapore.
Worldwide
9 Jan 2017
17
India's Tax Regulator "Clarifies" Indirect Transfers: Adds To The Morass Of Investor Woes
Recently, on December 21, 2016, the "CBDT" released a circular containing responses to questions raised by various stakeholders in the context of the applicability of the indirect transfer provisions...
India
5 Jan 2017
18
India And Cyprus Sign Revised Tax Treaty
Recently, India and Cyprus have signed a revised agreement for the avoidance of double taxation and fiscal evasion ("Revised Treaty").
Worldwide
22 Dec 2016
19
Foreign Amalgamation Involving Indian Assets Exempt From Capital Gains Tax: Aar Relies On Non-Discrimination Clause In India-Italy Dtaa
In a decision that significantly benefits foreign companies, the Authority for Advance Rulings has ruled that merger of two non-resident companies with underlying assets in India will not be liable to capital gains tax...
India
16 Sep 2016
20
Mauritius Route Upheld, Yet Again: Aar Analyzes Control & Management And Commercial Substance Of Structure
Mauritius company is not chargeable to Indian capital gains tax under India – Mauritius tax treaty, on sale of shares of an Indian company.
India
14 Sep 2016
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