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Results: 1-10 of 175

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

SC larger bench decision in case of Kone Elevators distinction between ‘contracts of sale’ vis-a-vis ‘works contract’

  • Clyde & Co LLP
  • -
  • India
  • -
  • July 30 2014

The Constitutional Bench of the Hon'ble Supreme Court (SC), over-ruling the earlier decision of three-member Bench re State of A.P. V. Kone Elevators

Indirect taxation - case laws

  • Clyde & Co LLP
  • -
  • India
  • -
  • July 30 2014

The Bangalore Tribunal held that samples sold to brand owners and meant for free distribution to physicians to be assessed as per the transaction

Doing business in India

  • Nishith Desai Associates
  • -
  • India
  • -
  • July 22 2014

India is the seventh largest country by area and the second-most populous country in the world. It has a large and growing middle-class with an

India budget - an international perspective

  • CMS Cameron McKenna
  • -
  • India
  • -
  • July 21 2014

India's new Finance Minister presented the much awaited 2014 union budget on 10 July 2014. We set out below key areas that are likely to be of