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Spending less than ALP can also have adverse implication
  • Lakshmikumaran & Sridharan
  • India, OECD
  • September 27 2016

A person resident of India under the Income-tax Act, 1961 (‘the IT Act’) is liable to tax in India on his global income see end note 1


Indirect Tax Newsletter - August 2016
  • Khaitan & Co
  • India
  • September 20 2016

The Ministry of Finance had earlier notified a levy of safeguard duty on import of certain products under Chapter 72 of the Customs Tariff Act, 1975


AAR rulings on taxability of offshore mergers and eligibility of Mauritian company to claim treaty benefits
  • Khaitan & Co
  • India
  • September 19 2016

The Authority for Advance Rulings (AAR) in a recent ruling, allowed the taxpayer, a Mauritian company to benefit from the India-Mauritius Double Tax


AAR determines the taxability of offshore merger and indirect transfer of assets in India
  • Khaitan & Co
  • India
  • September 19 2016

The Authority for Advance Rulings (AAR), in the recent judgement of Banca Sella SpA,1 held that capital gains arising on amalgamation of a


Further progress on ratification of new Cyprus-India double tax agreement
  • Andreas Neocleous & Co LLC
  • Cyprus, India
  • September 9 2016

A further step towards implementation of the renegotiated double tax avoidance agreement between Cyprus and India has taken place with the announcement that the Indian Cabinet has approved the document


Tax bonanza for Telecom companies?
  • Lakshmikumaran & Sridharan
  • India
  • August 26 2016

Honourable Delhi High Court in a recent decision has held that the deduction under Section 80-IA(2A) for telecommunication companies is also available


Masala Bonds: Tweaking them into success
  • Herbert Smith Freehills LLP
  • India
  • August 19 2016

In September last year, the Reserve Bank of India (“RBI”) issued guidelines allowing, for the first time, Indian corporates to issue Rupee


GST - Designing a compliance friendly regime
  • Lakshmikumaran & Sridharan
  • India
  • August 19 2016

India is now poised to introduce its biggest indirect taxes reform by launching the Goods and Services Tax regime. GST when introduced will usher in a


Granting Permissive Use Of Intangible Rights Is Not a Sale But a Service - Bombay High Court!
  • Khaitan & Co
  • India
  • August 18 2016

The Hon'ble Bombay High Court (HC), in its landmark judgment dated 11 August 2016 in the case of Subway Systems India Private Ltd (Subway or


Delhi High Court Rules on Situs of Intangibles
  • Trilegal
  • India
  • August 9 2016

In its recent decision, the Delhi High Court has held that the situs of an intangible asset is the situs of the owner of that asset and therefore the