Research and Articles

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Tax Hotline

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TITLE 

DATE 

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

06-11-2004

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

12-26-2005

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

09-12-2008

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

01-15-2020

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

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

Bombay High Court quashes 197 order rejecting Mauritius tax treaty benefits

05-17-2019

Bombay High Court Underscores Morgan Stanley’s Rule of Single Entity Attribution

08-23-2008

Bombay High Court: Fantasy sports gaming is not gambling; GST inapplicable on pooled amounts!

07-10-2019

Breathing room – but for long? Deadline for payment of advance FBT, extended

06-15-2007

Budget may opt for fewer depreciation rates and tighten tax exemption norms for charitable institutes

11-08-2001

Business Income Or Capital Gains - What's The Difference? New Draft Instructions By The Indian Tax Department Attempts To Clarify

05-19-2006

Canned software regarded as goods, held liable to sales tax

11-16-2004

Capital gains earned by Private Equity Funds to be taxed as Business Profits

03-27-2001

CBDT issues clarification around availment of additional depreciation and MAT credit for companies availing lower rate of tax

10-07-2019

CBDT notifies 10% tax rate for certain transactions

04-27-2018

CBDT notifies transactions which can avail exemption from capital gains: much awaited relief!

06-14-2017

CBDT prescribes Valuation Rules for Slump Sales: Plugging the Gap

06-15-2021

CBDT turns down a number of OECD suggestions

08-16-2001

Central Board of Direct Taxes notifies procedure for MAP cases

02-24-2003