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Results: 1-10 of 179

Indirect taxation

  • Clyde & Co LLP
  • -
  • India
  • -
  • September 24 2014

The Finance Bill, 2014, after attaining the Presidential assent on 6 August 2014, has been enacted as the Finance Act (No.2), 2014 Thus, the

Indian tax issues in hospitality

  • Khaitan & Co
  • -
  • India
  • -
  • September 16 2014

The application of domestic Indian taxation laws to payments made under a hotel management agreement (“HMA”) is a matter of great interest to both

Court defines 'substantial' in decision on share sale

  • Economic Laws Practice
  • -
  • India
  • -
  • September 5 2014

The Delhi High Court recently held that gains arising from the sale of a share of a company incorporated overseas, which derives less than 50 of its value from assets situated in India, is not taxable under Section 9(1)(i) of the Income Tax Act 1961, read with Explanation 5 thereto

First landmark ruling on Indian indirect transfer taxes! Delhi High Court restricts their applicability

  • Nishith Desai Associates
  • -
  • India
  • -
  • August 21 2014

The Delhi High Court upholds the non-taxability of gains from sale of shares of overseas entities by the Copal Group to the Moody's Group

Modi’s first budget a reason for foreign investors to rejoice

  • Stamford Law Corporation
  • -
  • India, Singapore
  • -
  • August 18 2014

Narendra Modi's National Democratic Alliance government unveiled its first budget for India on 10 July 2014. Presented by Finance Minister Arun

Introduction of Real Estate Investment Trusts in India

  • Clyde & Co LLP
  • -
  • India
  • -
  • August 11 2014

The Real Estate Investment Trusts (REITs) in India have been in the news for sometime. The World Bank describes REIT as a security sold to investors

Delhi High Court upholds Mauritius route: CCD transfer on exercise of option taxed as 'capital gains'

  • Nishith Desai Associates
  • -
  • India
  • -
  • August 4 2014

Transfer of a 'Compulsorily Convertible Debenture' to a third party taxable as 'capital gains' and not 'interest'; Provision of exit options does not

Joint execution of contract does not lead to taxability as association of persons

  • Economic Laws Practice
  • -
  • India
  • -
  • August 1 2014

In a recent decision, the Delhi High Court held that the mere presence of multiple entities in joint execution of an agreement does not constitute an

Budget blues?

  • Economic Laws Practice
  • -
  • India
  • -
  • July 31 2014

The finance minister’s presentation of India’s annual budget generally draws an extraordinary level of industry and media attention. This is because

Latest Supreme Court case on taxing of tax incentives

  • Economic Laws Practice
  • -
  • India
  • -
  • July 31 2014

The law relating to excise valuation in India has undergone a sea change due to the Supreme Court's recent decision in the case of Super Synotex