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Results: 1-10 of 991

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


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


AAR Rulings on Interpretation of MFN Clause and Taxation of IPR Fail High Court's Litmus Test - Most Favoured Nation Clause in the Protocol to the India-France Tax Treaty is Self-Operational, Specific Notification Not Required
  • Khaitan & Co
  • India, OECD
  • August 5 2016

The Delhi High Court (High Court), in a recent judgment in Steria (India) Ltd v Commissioner of Income Tax has held that the narrower definition of


AAR Rulings on Interpretation of MFN Clause and Taxation of IPR Fail High Court's Litmus Test - Transfer of Foreign Owned IPR Not Taxable in India - High Court Verdict Brings Cheers to Fosters!
  • Khaitan & Co
  • India
  • August 5 2016

Under the Indian domestic tax law, gains derived from transfer of a capital asset situated in India are taxable in India. The High Court has, in the


GST Constitutional Amendment Bill
  • Vaish Associates Advocates
  • India
  • August 4 2016

GST is defined as any tax on supply of goods and services other than on alcohol for human consumption. Parliament and state legislatures will have


GST Update Constitutional Amendment Bill For GST Passed By Upper House Of Parliament
  • Khaitan & Co
  • India
  • August 4 2016

India has achieved a significant milestone with the passing of the Constitutional (122nd Amendment) Bill, 2014 for GST (GST Bill) on 3 August 2016


Changes to India-Mauritius-Singapore Tax Treaties - Mind the Gap?
  • Duane Morris LLP
  • India, Mauritius, Singapore
  • August 1 2016

As many are now aware, the double tax avoidance arrangement (DTAA) between India and Mauritius was amended through the protocol released last month


New Foreign Tax Credit Rules - certain grey areas
  • Lakshmikumaran & Sridharan
  • India
  • August 1 2016

Recently, the Central Board of Direct Tax ('CBDT') has issued a notification notifying Rules for granting of Foreign Tax Credit ('FTC') to resident