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Results: 1-10 of 738

A.P. Shah committee recommends MAT relief for foreign portfolio investors
  • Duane Morris LLP
  • India
  • August 24 2015

Since we published our Duane Morris Alert on 19 June 2015 reviewing the Indian Government's applicability of minimum alternate tax (MAT) on foreign


Recommendations of the Rajya Sabha Select Committee
  • Vaish Associates Advocates
  • India
  • August 19 2015

The Constitution (One Hundred and Twenty Second Amendment) Bill, 2014 (the 'GST Bill') as passed by the Lok Sabha and introduced in the Rajya Sabha


Scope of Exchange of Information widened under India-Denmark DTAA
  • Vaish Associates Advocates
  • Denmark, India
  • August 18 2015

A Protocol to Double Taxation Avoidance Agreement between India and Denmark that has entered into force on February 1, 2015, has been notified by


Offshore sale of equipment and supply of designsdrawings held not taxable in India
  • Vaish Associates Advocates
  • India
  • August 18 2015

Kolkata Bench of Tribunal in the case of Outotec GmbH v. DDIT : ITA No. 431 & 432 of 2014 & 283 of 2015 (Kol) dealt with the issue as to whether the


Aircraft overhaul expenses continue to be “fees for technical services” but not taxable absent source in India
  • Vaish Associates Advocates
  • India
  • August 18 2015

In DIT vs. Ms. Lufthansa Cargo India: TS- 299-HC-2015, the Delhi High Court held that payment made by assessee (an Indian company) to German company


Registration under Section 12AA of the IT Act proviso to Section 2(15) has no bearing on the grant or denial of registration
  • Vaish Associates Advocates
  • India
  • August 18 2015

In the case of Kapurthala Improvement Trust vs. CIT: ITA. No. 732 of 2013 (Amritsar) dated June 11, 2015, the issue before the Tribunal was whether


Arranger fee neither “interest” nor “fee for technical services” so as to attract TDS
  • Vaish Associates Advocates
  • India
  • August 18 2015

In the case of Idea Cellular Limited vs. ADIT: ITA No. 1619Mum2011, order dated June 10, 2012 (Mum), the assessee had entered into a term loan


Levy of TDS on quarterly expense provision booked through suspense account
  • Vaish Associates Advocates
  • India
  • August 18 2015

The Bangalore Bench of Tribunal in the case of IBM India Private Ltd. vs ITO: ITA No. 749 to 752Bang2012 & 1588 to 1591Bang2012 (Bang) held that


Relevant dates for compliance window under Black Money Act notified
  • Vaish Associates Advocates
  • India
  • August 18 2015

The Government has by Press Release dated July 1, 2015 notified the date for compliance under the Black Money (Undisclosed Foreign Income and Assets


Liaison and or soliciting business services does not fall within the ambit of “consultancy services”
  • Vaish Associates Advocates
  • India
  • August 18 2015

In the case of CIT vs. Ms Group ISM P. Ltd. : ITA No. 3252014 (Del), the assessee had made payments to two UAE based companies, namely, CGS