Nishith Desai Associates: Tax Hotline

Title Title	Date Date
No retroactive amendment to nullify a judgment: Gujarat High Court	07-11-2012
No retrospective interpretation on amendments made to tax treaties	08-08-2012
No retrospective invocation of the GAAR – holds Kolkata Tribunal	07-13-2020
No tax on LG Cables for the offshore component of turnkey project: Ishikawajma's ruling echoed	02-18-2011
No taxable income: No withholding tax: Rules Supreme Court	09-15-2010
No to Tonnage Tax on LNG Imports	11-27-2001
No Transfer Pricing adjustment in cases where AE is from high tax jurisdiction: Mumbai Tribunal	11-17-2015
No transfer pricing on promotional expenses incurred by domestic manufacturer of international brand: High Court distinguishes Sony Ericsson	12-23-2015
No Withholding Tax applicable on Arbitral Award	10-01-2019
Non-discrimination still at cross roads: Indian PE of US company not entitled to export incentives	10-14-2008
Not all good news for FIIs in the Budget 2003	02-18-2003
Notification of applicable rules for transfer pricing in India	08-23-2001
Offshore services caught in the Indian tax net : the death of territorial nexus doctrine	07-27-2010
Offshore Supply Of Equipment and Services Not Taxable in India - Holds Supreme Court, Overruling Advance Ruling	01-10-2007
One year further relief to software units, but nothing more!	05-02-2008
Only solar days relevant for establishment of service PE in India: Bangalore Tribunal	10-23-2017
Outbound payments for quality-control testing services held taxable in India	01-23-2010
Outsourcing - final tax clarification issued	09-29-2004
Outsourcing entities to get a breather: Circular on Core - Non-core activities withdrawn	08-10-2004
P-Notes: A story far from over	04-02-2012
PAIN without PAN (Tax Identification Number)! Indian withholding tax to be 20% or higher	04-16-2010
Parallel Proceedings against Taxpayer & its Representative Assessee valid: Rules Mumbai Tribunal	04-13-2016
Partnership as a tax planning tool - Advance Ruling says "Yes"	04-28-2009
Payment for import of software is not 'royalty', rules Bangalore ITAT	11-11-2003
Payment for non-exclusive Right to Use know how Taxable as Royalty: Authority for Advance Rulings	01-05-2010
Payment for off-the-shelf software treated as royalty	11-12-2010
Payment made for 'Live Feed' of Cricket Matches Is Not Royalty: Income Tax Appellant Tribunal, Mumbai	12-28-2011
Payments by DELL for leased line circuits not taxable in India	07-22-2008
Payments for online subscription services not to be taxed as royalty	05-14-2019
Payments for use of satellite transponders held to be "royalty"	10-23-2009
Payments received from Ranbaxy and Sandoz for bio-analytical services held not taxable in India	09-17-2008
Payments to Group Company for assistance with day-to-day operations held to be 'Fees for Technical Services'	11-02-2009
Payments to non residents for satellite signals not liable to tax in India, rules Income Tax Tribunal in Chennai, India	06-14-2002
Payments under amended and original agreements to be taxed similarly if services are inextricably linked, holds AAR	02-10-2016
PE auxiliary activity exclusion: High Court adopts a liberal approach	02-21-2009
Permanent Establishment : scope of preliminary and auxiliary activities explained by Supreme Court	05-05-2020

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