External Commercial Borrowing Part 3
Dear all, This time we have come up with an interesting FEMA Provisions relating to “External Commercial Borrowing Part 3” #FEMAkeFUNDAE #FamiliarwithFEMA #rbi
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November 2023
Standard and automated service provider by the online service provider cannot be covered under FTS
Saturday International Tax Gyan!! (SITG-181) #taxinpic #taxmadeeasy Standard and automated service provider by the online service provider cannot be covered under FTS Amazon Web Services, Inc. v. ACIT (International Taxation)
External Commercial Borrowing Part 2
Dear all, This time we have come up with an interesting FEMA Provisions relating to “External Commercial Borrowing Part 2” #FEMAkeFUNDAE #FamiliarwithFEMA #rbi
Assumption of ‘jurisdiction’ to be decided at the outset in case of non-resident entity
Saturday International Tax Gyan!! (SITG-180) #taxinpic #taxmadeeasy Assumption of ‘jurisdiction’ to be decided at the outset in case of non-resident entity Cricket South Africa (NPC) vs. ACIT (International
GST ki गणित
GST ki गणित (GG-16) Circular No. 206/18/2023-GST dt. 31.10.2023 Clarifications regarding applicability of GST – District Mineral Foundations Trusts (DMFTs), Leasing of Motor Vehicle, Horticulture, reimbursement of electricity charges.
External Commercial Borrowing (ECB)- Part 1
Dear all, This time we have come up with an interesting FEMA Provisions relating to “External Commercial Borrowing Part 1” #FEMAkeFUNDAE #FamiliarwithFEMA #rbi
Foreign assignment allowance is not taxable in India.
Saturday International Tax Gyan!! (SITG-179) #taxinpic #taxmadeeasy Foreign assignment allowance received by assessee for service outside India is not taxable in India. Durga Prasad Sana VS. Income-tax officer
Basic Concepts of Liberalized Remittance Scheme(LRS)
Dear all, This time we have come up with an interesting FEMA Provisions relating to “Basic Concepts of Liberalized Remittance Scheme(LRS)” #FEMAkeFUNDAE #FamiliarwithFEMA #rbi
Under India Germany Treaty Royalty is taxable on receipt basis
Saturday International Tax Gyan!! (SITG-178) #taxinpic #taxmadeeasy Under India Germany Treaty Royalty is taxable on receipt/ cash basis and not on accrual basis. M/s Faber Castell Aktiengesellschaft Vs ACIT (IT)
Basic Concepts of Liberalized Remittance Scheme(LRS)”
Dear all, This time we have come up with an interesting FEMA Provisions relating to “Basic Concepts of Liberalized Remittance Scheme(LRS)” #FEMAkeFUNDAE #FamiliarwithFEMA #rbi