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Searching Content indexed under Tax Authorities 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
Two Trends To Watch For In Indian Personal Taxation
Following the recession, some countries have taken the lead in imposing taxes specifically targeting high net worth individuals. India appears to be following suit.
India
7 Aug 2019
3
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
4
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
5
Education Trust Denied Tax Exemption Registration Sans Charitable Activity
Recently, the Chandigarh Bench of the Income Tax Appellate Tribunal ("Tribunal") upheld1 the denial of registration under section 12AA2 of the Income Tax Act, 1961 ("ITA") ...
India
14 Jun 2019
6
Bombay High Court Quashes 197 Order Rejecting Mauritius Tax Treaty Benefits
High Court sets aside section 197 order due to absence of prima facie evidence of tax avoidance ...
India
31 May 2019
7
Taxation Of Unexplained Cash Credits: Recent Developments
In this hotline, we discuss three recent judgments which have been pronounced on the subject of the taxation of unexplained cash credits in the form of share capital/ premium under Section 681 of the Income Tax Act.
India
23 May 2019
8
CBDT's Sec 56(2)(viia) Flip-Flop - A Black Comedy!
On December 31, 2018, the Indian Central Board of Direct Taxes ("CBDT") had issued a circular ("Circular 1") providing interpretation of the term ‘receives' in section 56(2)(viia) of the Income Tax
India
6 May 2019
9
Taxing Cross-Border Production Activities – Contract Language Re-Emphasized
Line producer not an intermediary - held to be providing services on a principal to principal basis
India
1 May 2019
10
Tax On Share Issuances: DCF Valuations Not Be Rejected Ordinarily
Recently, India has witnessed various tax rulings on the valuation of shares issued by a company, specifically DCF valuation.
India
8 Apr 2019
11
Different But Still The Same: Canadian Court Invokes SAAR, Disregards Company's Separate Legal Existence
Tax Court holds that the one of the main reasons for a Taxpayer's separate legal existence was to obtain a tax benefit
India
3 Apr 2019
12
India Confirms Intent To Sign BEPS Multilateral Instrument Curbing Tax Avoidance
The Indian Union Cabinet today approved India's signing of the multilateral instrument (MLI) to implement the tax treaty measures in the OECD/G20 base erosion profit shifting (BEPS) action plan.
India
2 Apr 2019
13
US Tax Planning For Inbound Residents And Businesses (March 06, 2019) (Video)
US Tax Planning For Inbound Residents And Businesses (March 06, 2019) (Video)
India
19 Mar 2019
14
Delhi High Court Prematurely Applies BEPS Standards To Rule That GE Overseas Entities Had A PE In India
In a recent ruling, the Delhi High Court held that the General Electric overseas group of companies had a fixed place PE and a dependent agent PE in India.
India
22 Feb 2019
15
Delhi Tribunal Rejects Re-Characterization Of Redeemable Preference Shares Into Loan: Rejects Arm's Length Addition Of Notional Interest
Delhi Tribunal rejects addition of arm's length notional interest by re-characterization of redeemable preference shares into loan
India
18 Feb 2019
16
Are Payments For Web Hosting Services Royalties Or Business Income?
Payments for web-hosting services are in the nature of business income.
India
18 Feb 2019
17
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
18
Family Offices: A Growing Concept In India
It was set-up by John D. Rockefeller to manage his family's business and philanthropic pursuits, but now advises multiple families, including the illustrious Rothschilds.
India
15 Feb 2019
19
Investor Giveback for India Focused Funds: Legal Considerations
A closed-end venture capital / private equity ("VC/PE") fund's governing documents typically stipulate an ‘investor giveback' (also referred to as ‘LP giveback') provision.
India
14 Feb 2019
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