Nishith Desai Associates

Locations

Bombay High Court Interprets the "Limitation of Relief" provision of the SIngapore-India Tax Treaty

07-07-2023

Beneficial ownership test cannot be read into Article 13 (capital gains) of the India-Mauritius tax treaty, without specific language to such effect – The Story Continues (Part 2)

12-26-2022

Beneficial ownership test cannot be read into Article 13 (capital gains) of the India-Mauritius tax treaty, without specific language to such effect

05-24-2022

Bangalore tribunal denies capital gains exemption on share buyback from 99.99% parent

01-15-2020

Avaya Global Connect: ‘Non-Consideration Demerger’ held not taxable in India

09-12-2008

Authority for Advance Rulings denies treaty benefit to US FII - holds the pension trust taxable in India

12-26-2005

AUTHORITY FOR ADVANCE RULING HOLDS LIAISON OFFICE OF FOREIGN COMPANY TAXABLE IN INDIA.

06-11-2004

Audit of service tax assesses

11-27-2001

Angel Tax – impact on foreign investment

06-02-2023

An update on the recent international tax rulings in India

01-30-2008

Amendments to the Finance Bill, 2020

03-25-2020

Amendments to Finance Bill, 2023

03-29-2023

Allotment of Shares to Existing Shareholder at Less Than Market Value Not Taxable Under Section 56(2)(Vii) Where Allotment Not Disproportionately Higher Than Existing Shareholding Proportion, And Part of Genuine Business Transaction

12-28-2018

All income tax returns shall not be subject to scrutiny

10-31-2000

Advance Ruling Mechanism introduced in the Customs and Excise Laws of India

02-04-2002

AAR wishes Ikea's Indian Liaison Office a tax free New Year

01-05-2009

AAR rejects advance ruling application for non-disclosure of material facts

05-18-2021

Aar holds indirect transfer tax inapplicable to sale of shares of a German company

01-29-2018

AAR denies ruling on a transfer pricing application

01-13-2005

AAR denies Parent-Subsidiary Capital Gains Exemption in Buyback, upholds Taxability under Section 46A

05-31-2021