Saturday International Tax Gyan!! #taxmadeeasy #taxinpic To determine taxability of International transaction proper invoices and agreements should be maintained. [2022] 142 taxmann.com 82 (Chennai – Trib.)
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic CBDT has issued notification Dt. 12.12.2022 providing partial relief for e-filing of Form 10F to various non-resident.
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic Currently we are seeing many CA are issuing Form 15CB in relation to foreign remittance and this is a welcoming judgment to shield the Chartered Accountants. [2022] 145 taxmann.com 248 (Madras)[23-11-2022]
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic Rendering of service of procurement of export orders by a foreign company to an Indian company does not fall in category of managerial/consultancy services Digi Drives (P.) Ltd. v. Assistant Commissioner of Income Tax, Circle 1 [2021] 123 taxmann.com 4 (Delhi – Trib.)
Saturday International Tax Gyan!! #taxmadeeasy In this article, we shall discuss about one of the ways to prevent anti-treaty practices- Limitation of Benefits.
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic In this article we shall discuss about what is treaty shopping and what is the moto behind such treaty shopping.
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic Understanding and discussing the concepts of make available clause in various DTAA entered with India.
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic Commission, exhibition charges and testing charges paid outside India for sales outside India is not liable for TDS u/s 195 [2020] 113 taxmann.com 157 (Jaipur – Trib.)
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic Section 90 does not bar resident from taking benefit of Article 16 where Government has entered into DTAA [2022]138 taxmann.com 478 (Kolkata – Trib.)
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic Equalization Levy 1.0 will not be applicable if recipient of service is located outside India and advertisement income is not accruing in India ITA No. 305/JPR/2022 (Jaipur – Trib.)
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