India Mauritius Double Tax Avoidance Agreement – The Unforeseen Risk The Authority of Advanced Ruling (AAR), New Delhi dismissed the petition in the case of
In India, the residential status of a person plays a vital role in determining the taxability of income of any person. The Income Tax Act,
The take of SC on Liaison Office and Permanent Establishment One of the options available for foreign companies to ensure their presence in India is
Investments by the foreign investors in India through the Mauritius route has always been a contentious issue, from the Indian taxation perspective. The Hon’ble High
India’s position w.r.t Permanent Establishment Section 92F of the Income Tax Act One of the most important aspects of a treaty-based law or Double Taxation
Find this article on Money Control via this link – https://bit.ly/33Qoe5Q The Direct Tax Code (DTC), which was submitted by the government panel on August
Compounding of offences is not a matter of right. According to Section 279(2) of the Income Tax Act, 1961 (“Act”), any offence under Chapter XXII
Double Taxation Avoidance Agreements (DTAA) are the tax treaties or agreements entered into between countries to avoid taxing the same income twice and preventing double
In Atin Krishna V. Union Of India Thru Secy. Ministry of Finance and Others[1], the Division Bench of Hon’ble Allahabad High Court comprising of Justice
HUL Found Guilty For Profiteering and below is structured analysis of the same – 1.1 Meaning The term ‘profiteering’ means ‘disproportionately large or grossly unfair
After waking up to the realization that India was losing out on income from digital businesses which were paying significant taxes outside, the Indian Government
“Fine is a tax for doing something wrong, Tax is a fine for doing something right”- This perhaps sums up the on-going conundrum surrounding angel tax
Find this article on Mondaq by clicking this link here. The Maharasthra Authority for Advance Ruling in its recent order in the case of Vservglobal