International Business Transactions (Part-5)!!
Saturday International Tax Gyan!! (SITG-191) #taxinpic #taxmadeeasy Nature of transaction: Repair, maintenance and related service
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Tax Gyan
International Business Transactions (Part-4)!!
Saturday International Tax Gyan!! (SITG-190) #taxinpic #taxmadeeasy Nature of transaction: Managerial Services
International Business Transactions (Part-3)!!
Saturday International Tax Gyan!! (SITG-189) #taxinpic #taxmadeeasy We have come across various transactions, wherethe Indian entities/ persons make reimbursement payment to the foreign entitieswho have made payment on behalf of such resident entities, however there arevarious nuances involved regarding whether such transactions shall beconsidered as ‘reimbursement’ or shall be taxable. Therefore, in today’s edition of …
International Business Transactions (Part-2)!!
Saturday International Tax Gyan!! (SITG-188) #taxinpic #taxmadeeasy Nature of transaction: Surveys and the related services
New Series- International Business Transactions (Part-1)!!
Saturday International Tax Gyan!! (SITG-187) #taxinpic #taxmadeeasy Nature of Transaction: Taxability on fees paid to non-resident for rendering services related to Project Review, Feasibility Study and Report
Claiming additional FTC for withholding tax during the course of assessment proceedings if income already offered to tax
Saturday International Tax Gyan!! (SITG-186) #taxinpic #taxmadeeasy The assessee can claim additional foreign tax credit for withholding tax during the course of assessment proceedings if income already offered to tax Ramco Systems Limited v. DCIT (Corporate Circle)
Fees received for registering domain name from its customers does not amounts to ‘Royalty’
Saturday International Tax Gyan!! (SITG-185) #taxinpic #taxmadeeasy Fees received for registering domain name from its customers does not amounts to ‘Royalty’ GoDaddy.com LLC v. ACIT (IT)
Amendment to an explanation under Income tax will be retrospective or prospective?
Saturday International Tax Gyan!! (SITG-184) #taxinpic #taxmadeeasy Amendment made to the explanation which is in relation to another explanation or is beneficial to assessee should apply retrospectively. Augustus Capital Pte. Ltd. V. CIT
Any modification in DTAA shall be available to the first nation only via notification by Union of India
Saturday International Tax Gyan!! (SITG-183) #taxinpic #taxmadeeasy Any modification in DTAA shall be available to the first nation only via notification by Union of India Nestle SA v. A.O. Circle (International Taxation) In today’s SITG, we have tried to present our views in simplified way of the most celebrated case in recent times on International …
All process are not covered under Royalty. Process which carries know-how or Intellectual Property are covered under Royalty
Saturday International Tax Gyan!! (SITG-182) #taxinpic #taxmadeeasy All process are not covered under Royalty. Process which carries know-how or Intellectual Property are covered under Royalty Adore Technologies (P.) Ltd. v. ACIT