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”