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Business expenses of pharma companies - A regulatory hurdle

India - June 20 2017 Pharmaceutical companies incur huge expenses in launching and promoting their products by way of gifts to medical professionals, holding conferences...


TDS on sea freight - Good times for time charter?

India - January 24 2017 Computation of income of non-resident shipping entities posed many challenges and to ease the same Section 44B was enacted vide Finance Act, 1975 w.e...


Implication of amalgamation on assessment proceedings

India - November 22 2016 A company is a juristic personality which not only comes into existence by operation of law but its cessation also takes place by operation of law...


Spending less than ALP can also have adverse implication

OECD, India - 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...


Tax bonanza for Telecom companies?

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...