Mondaq India: Tax
Khaitan & Co
The CDBT has clarified the POEM implications of a company having its regional headquarters in India vis-à-vis decision-making by its Board of Directors.
Khaitan & Co
The CBDT has issued a circular on 7 November 2017 granting some relief from the applicability of Indian capital gains tax on indirect transfers of Indian assets as contained in the Income Tax Act, 1961 (IT Act) to certain offshore holding structures.
SKP Business Consulting LLP
Recently the Bombay High Court has pronounced a very useful and interesting decision which will be greatly appreciated by FIIs investing in Indian debt instruments.
Khaitan & Co
The Supreme Court held that rendition of support services by Indian group company to its parent company in the US would not lead to creation of permanent establishment (PE) of the parent company in India in terms of India-USA Double Taxation Avoidance Agreement (DTAA).
Khaitan & Co
In view of the issues faced by exporters, the Government of India has notified supplies which would qualify as deemed exports and the concessional duty rates for the last leg of supply made to exporters when such goods are being exported as such.
SKP Business Consulting LLP
The Central Board of Direct Taxes (CBDT) had released draft rules for Master File and Country-by-Country Report (CbCR) requirements on 6 October and has requested for comments from the public.
Damania & Varaiya
Tax on certain dividend received from Foreign Companies: Consider the following case: An Indian Company ICO has made equity investment in an overseas foreign Company under the Overseas Direct Investment route;
S.S. Rana & Co. Advocates
As mentioned earlier, GSTR 1 is the base document on the basis of which the rest of the returns are auto-populated.
S.S. Rana & Co. Advocates
The Protocol also mentions that it shall form an integral part of the Convention and shall remain in force as long as the Convention remains in force and shall apply as long as the Convention itself is applicable.
Vaish Associates Advocates
Supreme Court holds that outsourcing services provided by E-Funds Corporation, USA to its Indian affiliate does not constitute Permanent Establishment under the India-USA Tax Treaty.
Nishith Desai Associates
Advertisement fees paid by Google India to Google Ireland for purchase of ad space on Google's AdWords Program are chargeable to tax in India as royalty income, and taxes should accordingly be withheld.
Cyril Amarchand Mangaldas
The Income Tax Act, 1961 (IT Act) contains several provisions to prevent tax evasion.
S.S. Rana & Co. Advocates
The Writ Petition was filed by the Indian Association of Tour Operators (hereinafter referred to as the 'Petitioners'), which is the National Body of the tourism industry.
SKP Business Consulting LLP
Post implementation of Goods and Services Tax (GST), the government continues to make necessary interventions in key areas to ease the pain of taxpayers.
SKP Business Consulting LLP
In order to clear the confusion in the initial stages of GST implementation, the state and central government have come out with various notifications, trade notices, press notes, etc...
Cyril Amarchand Mangaldas
A ‘Fixed Place PE' relates to a non-resident entity having a fixed place of business in the source country. But certain tax treaties also provide for a ‘Service PE'.
S.S. Rana & Co. Advocates
The textile and apparel sectors can be referred to as one of the backbones of the Indian economy. It is the single largest instrument based on consumer needs, right after food.
S.S. Rana & Co. Advocates
Tax payers whose returns are required to get audited for financial year 2016-17 have some more time in their hands to file their returns.
Nishith Desai Associates
Electrical material Center Co. Limited ("Taxpayer"), a company based in Saudi Arabia sent four service engineers in India to provide services to an Indian entity.
SKP Business Consulting LLP
The key highlights of this issue include Nigerian Income Declaration Scheme, British Columbia budget updates 2017, key highlights of the Dubai VAT law, and reduced VAT rates in Switzerland.
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Khaitan & Co
The Government introduced a new GST Rule 120A vide Notification No. 34/2017- Central Tax dated 15 September 2017 (‘Notification').
Khaitan & Co
The GST Commissioner, vide Order No. 03 / 2017 – GST dated 21 September 2017, has extended the due date for filing of declaration in Form TRAN–1 (original) to 31 October 2017.
S.S. Rana & Co. Advocates
The Hon'ble bench further held that until any further orders, no coercive action would be taken against providers of legal services for non-compliance under the new indirect tax regime.
Cyril Amarchand Mangaldas
The real estate industry has experienced unprecedented growth in the past couple of decades
STA Law Firm
From the printing press to the digital revolution, humankind has been inclined to innovate first and plan later
S.S. Rana & Co. Advocates
Export of Goods and Services under the GST regime have been categorized as Zero-Rated Supply. This means that subject to the provisions of the CGST Act, 2017, and the Rules made thereunder, the exporter shall not be liable to pay Integrated GST applicable on exported goods if he/ she satisfies the criteria as prescribed under the Rules.
SKP Business Consulting LLP
Considering the applicability of the Indian Accounting Standards (Ind AS) to various classes of companies, a much needed amendment has now been introduced in Section 115JB of the Income Tax Act, 1961.
Khaitan & Co
The Department of Industrial Promotion and Policy (DIPP) has notified a scheme to extend budgetary support to manufacturing units operating in the backward areas of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North-Eastern states...
SKP Business Consulting LLP
The Maharashtra Budget for the year 2017-2018 was presented by the Finance Minister (FM) of Maharashtra on 18 March 2017.
SKP Business Consulting LLP
The GST Council in its meeting in Srinagar on 19 May 2017 has considered and finalised GST rates to be applicable for different types of services.
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