International Tax

Blog, Income Tax, International Tax

April 27, 2022

Periodic Table of Tax Deducted at Source (TDS)

1. Concept of TDS For … Continue reading “Periodic Table of Tax Deducted at Source (TDS)”

Blog, International Tax

March 30, 2022

Taxation of Expatriate Employees | Secondment | Cross Border Movement

Table of Contents Introduction What … Continue reading “Taxation of Expatriate Employees | Secondment | Cross Border Movement”

Blog, International Tax, News

March 28, 2022

Business support service is tax exempt applying MFN clause under India-Belgium tax treaty

Shailendra Sharma – [2022] 136 … Continue reading “Business support service is tax exempt applying MFN clause under India-Belgium tax treaty”

Blog, International Tax, News

March 10, 2022

Claim of FTC can’t be disallowed just because Form no. 67 wasn’t filed by due date: ITAT

Case Details: Ms. Brinda RamaKrishna … Continue reading “Claim of FTC can’t be disallowed just because Form no. 67 wasn’t filed by due date: ITAT”

Blog, International Tax, News

March 5, 2022

Sec. 44BB applies to charter hire charges received by NR for transporting equipment from yard to offshore sites: HC

Case Details: Larsen & Toubro … Continue reading “Sec. 44BB applies to charter hire charges received by NR for transporting equipment from yard to offshore sites: HC”

Blog, International Tax, News

February 26, 2022

Term ‘Process’ defined by section 9 can’t be imported to interpret ‘secret formula or process’ used in DTAA: ITAT

Case Details: ACIT v. Viacom … Continue reading “Term ‘Process’ defined by section 9 can’t be imported to interpret ‘secret formula or process’ used in DTAA: ITAT”

Blog, International Tax, News

February 25, 2022

‘Make Available’ clause is not satisfied if NR services are repetitive in nature

Case Details: GE Energy Management … Continue reading “‘Make Available’ clause is not satisfied if NR services are repetitive in nature”

Blog, International Tax, News

February 15, 2022

Sum recovered from Indian affiliate for software used to provide services to various group entities is royalty: ITAT

Case Details: Rieter Machine Works … Continue reading “Sum recovered from Indian affiliate for software used to provide services to various group entities is royalty: ITAT”

Blog, International Tax, News

February 9, 2022

No PE exists if ESPN India rendering support services to enable NR to render services to their clients abroad: ITAT

Case Details: ESPN Star Sports … Continue reading “No PE exists if ESPN India rendering support services to enable NR to render services to their clients abroad: ITAT”

Blog, International Tax, News

January 28, 2022

No denial of nil TDS certificate just because group Co. of assessee involved in tax evasion in similar transaction: HC

Case Details: Celestial Aviation Trading … Continue reading “No denial of nil TDS certificate just because group Co. of assessee involved in tax evasion in similar transaction: HC”