Retail Trading- Multi Brand (MBRT) (Part 2 of 2)
Dear all, This time we have come up with an interesting FEMA Provisions relating to “Retail Trading- Multi Brand (MBRT) (Part 2 of 2)” #FEMAkeFUNDAE #FamiliarwithFEMA #rbi
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Loss from taxable asset cannot be set off against taxable gain.
Saturday International Tax Gyan!! (SITG – 248) #taxmadeeasy #taxinpic TVF Fund Ltd. Vs. Deputy Commissioner of Income-tax, International Tax [2025] 171 taxmann.com 349 (Mumbai – Trib.)[23-01-2025] Capital Gain On shares/ derivatives acquired prior to 1-4-2017 will be exempt under Article 13(3) and Article 13(4) of India-Mauritius DTAA and loss cannot be adjusted against such profit
Retail Trading- Single Brand (SBRT) (Part 1 of 2)
This time we have come up with an interesting FEMA Provisions relating to “Retail Trading- Single Brand (SBRT) (Part 1 of 2)”#FEMAkeFUNDAE #FamiliarwithFEMA #rbi
Fees paid for arranging loan cannot be considered as royalty or fees for technical services
Saturday International Tax Gyan!! (SITG – 247) #taxmadeeasy #taxinpic ITO (International Taxation) Vs. Hartaj Sewa Singh [2025] 171 taxmann.com 18 (Kolkata – Trib.)[30-01-2025] Fees paid for arranging loan cannot be considered as royalty or fees for technical services as it was in the nature of commission for financial services arranged.
ODI by way of Swap of Securities
Dear all, This time we have come up with an interesting FEMA Provisions relating to “ODI by way of Swap of Securities”#FEMAkeFUNDAE #FamiliarwithFEMA #rbi
Taxability under Residual article of DTAA
Saturday International Tax Gyan!! (SITG No. 246) #taxmadeeasy #taxinpic Part- 6 of a new series “Back to Basic Principles” wherein we shall discuss some basic principles of DTAA read with Income tax act. If any income is not taxable in any particular article of Tax Treaty, whether the same would be taxable in residuary article …
Global Depository Receipt
Dear all, This time we have come up with an interesting FEMA Provisions relating to “Global Depository Receipt”FEMAkeFUNDAE#FamiliarwithFEMA#rbi
Retrospective amendment in the act cannot be read into DTAA
Saturday International Tax Gyan!! (SITG No. 245) #taxmadeeasy #taxinpic Part- 5 of a new series “Back to Basic Principles” wherein we shall discuss some basic principles of DTAA read with Income tax act. Retrospective amendments cannot be implemented unilaterally
Direct dispatch of shipping documents by the exporter
Dear all, This time we have come up with an interesting FEMA Provisions relating to “Direct dispatch of shipping documents by the exporter”#FEMAkeFUNDAE #FamiliarwithFEMA #rbi
Treaty to be read as a whole and not in isolation
Saturday International Tax Gyan!! (SITG No. 244) #taxmadeeasy #taxinpic Part- 4 of a new series “Back to Basic Principles” wherein we shall discuss some basic principles of DTAA read with Income tax act. Treaty must be read in their entirety, considering their context and purpose. It should not be like that only beneficial fact should …
Treaty to be read as a whole and not in isolation Read More »