New Fee for advertisements paid to Google and Yahoo not taxable in India, April 29, 2013
CBDT Circulars: more ambiguity than clarity, April 10, 2013
Transfer Pricing for advertising, marketing and promotional expenses : Tribunal lays down the law, February 20, 2013
Finance Minister announces 2 year breather from GAAR, January 15, 2013
Dividend distribution to reduce capital gains tax is permissible, November 27, 2012
Control and supervision’ - litmus test for taxability under Employees Secondment Arrangements - Bangalore ITAT, October 29, 2012
No Retro-tax on offshore M&A, recommends Shome Com, October 15, 2012
Government on reforms path, September 26, 2012
2.99 Cheers for GAAR Committee's Report, September 6, 2012
Fees Paid to Portfolio Managers Is Tax deductible: Tax Tribunal, August 28, 2012
Income taxable under both FTS and PE would be taxable as FTS: AAR; August 22, 2012
Advance Ruling Route to get embroiled in the Indian judicial process?, August 17, 2012
ITAT upholds that Distribution on Trust Dissolution not subject to tax in hands of Beneficiaries: Right conclusion, Wrong reason?, August 16, 2012
Share Transfer At Cost To Parent Company Not A Sham: ITAT Mumbai, August 13, 2012
No retrospective interpretation on amendments made to tax treaties: Amendment made to Article 7(3) of the Indo-UAE tax treaty to be applied prospectively, August 8, 2012
Tax-Free reorganisation not per se a Colourable device, says Bombay High Court, August 6, 2012
Taxation of Offshore Share Transfers, August 3, 2012
Breather for investment from Mauritius: AAR allows benefit of Mauritius treaty, July 23, 2012
No retroactive amendment to nullify a judgment: Gujarat High Court, July 11, 2012
Draft GAAR guidelines: More threatening than welcoming to foreign investors, July 3, 2012
'Gross Amount' Royalty under India-US DTAA includes amount paid as WHT: Income Tax Appellate Tribunal Delhi, June 21, 2012
No Indian tax payable on payment of brokerage fee to offshore reinsurer, June 06, 2012
Antidote for panic: FM announces delay of GAAR, May 14, 2012
Will a reassurance suffice a retrospective dilemma?; May 07, 2012
Investment Advisors and Investment Bankers not comparable rules Mumbai Tribunal, May 2, 2012
Making available ‘most favored nation’ benefits, April 30, 2012
Re-characterization of income to deny capital gains exemption under India Mauritius Treaty, April 27, 2012
Buy-Back by Indian Subsidiary results in Taxable Capital Gains, April 24, 2012
P- Notes: A story far from over, April 02, 2012
India Budget Insights 2012-13, March 17, 2012
All that is yours is mine?, February 14, 2012
Vodafone Victorious in Multi Billion Tax Battle, January 23, 2012
Payment made for 'Live Feed' of Cricket Matches Is Not Royalty: Income Tax Appellant Tribunal, Mumbai, December 28, 2011
Royalty-Free Grant of License in a Composite Settlement Agreement Treated as Amounting to Tax Avoidance, December 15, 2011
Sale of copyrighted article amounts to ‘royalty’ – Karnataka High Court, December 14, 2011
Mauritius Route, Not 'Objectionable Treaty Shopping': Recent Advance Ruling, November 30, 2011
Liaison Office Not Restricted to Purchase of Goods Subject to Permanent Establishment Exposure: AAR, October 3, 2011
Capital Gains from Listed Securities: No beneficial 10% tax rate for Non-residents, August 25, 2011
Taxing a Permitted Transferee: Any IDEAs?, July 21, 2011
Investments by Portfolio Managers result in Capital Gains, June 06, 2011
Tax authorities take E*Trade Mauritius to the Indian Supreme Court, May 6, 2011
Lifting of corporate veil in case of sale of shares between two non-residents, April 29, 2011
Tax return mandatory even when no tax payable in India, April 26, 2011
Regulatory checks and balances for Indian Wealth Managers : A boon, a burden, March 21, 2011
Transfer Pricing: Obligation to charge interest on overdue payments, March 10, 2011
A 2nd opportunity to come clean, March 02, 2011
India Budget Insights 2011-12, February 28, 2011
No tax on LG Cables for the offshore component of turnkey project: Ishikawajma’s ruling echoed, Feb 18, 2011
Income from onsite development exempt only when carried out by offshore liaison office, February 3, 2011
Tribunal equates sale of land with transfer of rights in the land, January 28, 2011
Guarantee fees, a tax deductible expense - position guaranteed!, January 19, 2011
Importation of Active Pharmaceutical Ingredients under the transfer pricing radar, January 17, 2011
Transfer Pricing: No obligation to charge interest on overdue payments, January 12, 2011
No Application of Thin-Capitalization Rules Under Income Tax Act, 1961 Regime: ITAT, Mumbai, Dec 3, 2010
Reliance v. Microsoft: Tax Battle on Copyright; Nov 30, 2010
Payment for off-the-shelf software treated as royalty, Nov 12, 2010
No taxable income: No withholding tax : Rules Supreme Court, Sep 15, 2010
Vodafone decision: All is not lost, perhaps nothing, September 9, 2010
Déjà vu as India's Direct Tax Proposals enter Round 3, Sep 03, 2010
Branch of US educational institute required to apply 75% income in India, Aug 12, 2010
India-Singapore Treaty: Royalty Payments not Taxable in India Sans Economic Nexus with Permanent Establishment, July 30, 2010
SMR Ruling: Tax Department Attempts to Deny Treaty Benefits to Mauritius Company, July 29, 2010
Offshore services caught in the Indian tax net : the death of territorial nexus doctrine, July 27, 2010
Supreme Court Approves Dividend Stripping Transaction and Consequent Losses as Genuine, July 14, 2010
Common Issues Involving Indian Acquisitions, Dispositions and Spin-offs, June 21, 2010
Indian direct tax proposals revised: The good and the not so good, June 17, 2010
Aggregation of contracts: Geographical and Commercial Coherence essential to constitute Permanent Establishment says Tribunal, April 27, 2010
Relief comes the way of Indian importers: Chargeability a must for withholding of taxes, April 21, 2010
PAIN without PAN (Tax Identification Number)! Indian withholding tax to be 20% or higher, April 16, 2010
Valuation Rules Announced: Transact at Fair Market Value or Pay Taxes!, April 13, 2010
Unincorporated joint venture not held to be a taxable unit, April 8, 2010
Delhi High Court Sings Out of ‘Samsung’ Tune: No Withholding in India on Payments to Non-resident, March 30, 2010
FIIs: Not taxable in absence of permanent establishment, March 25, 2010
A Happy End to the E*Trade Mauritius Saga, March 24, 2010
Dutch company held taxable in India on account of goods purchased by Indian office, March 23, 2010
Foreign businesses with ‘no presence’ in India – Your logistics support provider could be a PE!, March 12, 2010
India’s first ruling on treaty ‘beneficial ownership’: Dutch company held not to be a conduit, March 09, 2010
Gift of shares of Indian company between non-residents not taxable in India – Is this still the case after the Budget?, March 03, 2010
India Budget Insights (2010-11), Feb 26, 2010
Characterization issues on assignment of rights to manufacture, Feb 24, 2010
BBC Worldwide (India) paid on arm's length basis - No further attribution, Feb 09, 2010
Comprehensive Architectural Services regarded as “Technical” Services, Feb 06, 2010
“No free loans!” say Indian Transfer Pricing authorities, Feb 05, 2010
Tax free import of software into India, Feb 03, 2010
Double Non-Taxation not to debar treaty benefits: Recent Tribunal ruling, Feb 02, 2010
The STAR Amalgamation: No Indian tax liability for transfer of shares / assets, Jan 27, 2010
Outbound payments for quality-control testing services held taxable in India, Jan 23, 2010
Payment for non-exclusive Right to Use know how Taxable as Royalty: Authority for Advance Rulings, Jan 05, 2010
Supreme Court provides a breather for withholding tax obligations on payments made to non-residents, Dec 28, 2009
Ambiguity In Valuation Of Employee Stock Options Removed – Government Issues Valuation Norms For Taxation Of Perquisites, Dec 23, 2009
Would remittance for every import be now subject to withholding tax?, Nov 19, 2009
No objection to FDI from Mauritius: FIPB, Nov 11, 2009
Payments to Group Company for assistance with day-to-day operations held to be ‘Fees for Technical Services’, Nov 02, 2009
Revenue may attribute higher income to non-resident's India connection- Withdraws important circular 23 of 1969, Oct 28, 2009
Payments for use of satellite transponders held to be “royalty”, Oct 23, 2009
Client confidentiality privilege: Only for lawyers and not for accountants, Oct 21, 2009
Swiss tax treaty benefits not to apply to shipping profits: Recent advance ruling, Oct 12, 2009
Construction contracts get relief: Work done by subcontractor in India not to result in a PE for German contractor, Sep 25, 2009
Legal fees payable to foreign firm held taxable in India, Sep 17, 2009
‘Technically’ Correct: ‘Make Available’ Requirements to be met for Classification as ‘Fees for Technical Services’, Sep 14, 200
New Indian Direct Tax Code to adversely impact cross-border M&A, Aug 13, 2009
The Rising Popularity of Advance Rulings in India, July 21, 2009.
Getting connected but avoiding the tax loop, July 15, 2009.
Subscription fees for accessing online data base held not to be royalty income, July 13, 2009.
Construction PE: Duration of preparatory activities included for determining PE existence, July 10, 2009.
AAR Opines on Indian Taxation of Off-Shore Contracts and Related ‘Association of Persons' Issues, June 25, 2009.
Tax Authorities Shed Light On Taxation Of Composite Contracts Having Separate Identifiable Segments, June 17, 2009
Liaison Office in India? Beware of permanent establishment issues! June 3, 2009
E*Trade Mauritius Uproar - Tax Department’s Findings (An Update), April 29, 2009
Partnership as a tax planning tool—Advance Ruling says “Yes”, April 28, 2009
The established principle of territorial nexus questioned by the AAR, April 21, 2009
E*Trade and the Mauritius route: Much ado about nothing? April 20, 2009
Expat salaries: Supreme Court expands scope of withholding tax on split salaries, March 28, 2009
Revenue Clarifies Tax Credit Rules: VC/PE, Pharma, Media and Other Industries to Benefit, March 24, 2009
Lucent Technologies: License of software held to be business income, March 19, 2009
Software Taxation: AAR refuses to entertain Microsoft’s application, March 4, 2009
Service exporters get headache pill : CBEC introduces clarifications on export of service, February 27, 2009
PE auxiliary activity exclusion: High Court adopts a liberal approach, February 21, 2009
Taxation of Mauritius cell companies examined, February 13, 2009
Earn outs taxed as salary! new challenges in M&A structuring…, February 4, 2009
Justice and the Due Process of Law: The Vodafone saga continues, February 3, 2009
Enigma of Software taxation: Royalty or Business Income? January 19, 2009
Deputation of supervisory personnel not to create PE in India, January 15, 2009
AAR wishes Ikea’s Indian Liaison Office a tax free New Year, January 5, 2009
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