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Searching Content indexed under Income Tax by Nishith Desai Associates ordered by Published Date Descending.
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1
CBDT Issues Clarification Around Availment Of Additional Depreciation And MAT Credit For Companies Availing Lower Rate Of Tax
CBDT issues follow up clarification to the Taxation Laws (Amendment) Ordinance, 2019 introduced earlier this year on September 20, 2019
India
17 Oct 2019
2
No Withholding Tax Applicable On Arbitral Award
Holds that damages for breach of contract and interest thereon, paid in consequence of an international arbitral award, are not taxable in India under Article 22(1) of the Indo-Swiss DTAA;
India
9 Oct 2019
3
Major Tax Reforms Announced– Runway To Growth?
In an attempt to revive the spirit of the Indian economy amidst the continuing economic slowdown, the Indian Government introduces a slew of measures through the Ordinance.
India
9 Oct 2019
4
Government Commits To Regulatory Changes; Proposes Reforms To Boost Economic Growth
Press Conference held by Finance Minister announced a number of changes in line with industry asks, centered around six broad themes, in order to boost economic growth.
India
30 Aug 2019
5
Two Trends To Watch For In Indian Personal Taxation
Following the recession, some countries have taken the lead in imposing taxes specifically targeting high net worth individuals. India appears to be following suit.
India
7 Aug 2019
6
Finance Bill, 2019: Key Highlights For Taxation Of Alternative Investment Funds And IFSC Units (June-July 2019 Edition, Part II)
On July 5, 2019, the Indian Finance Minister presented the first Budget of the newly formed government for financial year 2019-20.
India
30 Jul 2019
7
Doing Business in India : Considerations From a Switzerland-India Tax Perspective
India's traditional policy of non-alignment and the Swiss policy of neutrality, coupled with shared values of democracy and rule of law have forged close ties between the two countries.
India
25 Jul 2019
8
Tax Return Mandatory Even When No Tax Payable In India
The Authority for Advance Rulings (the "Authority") has recently in VNU International B.V. v. Director of Income-tax (International Taxation), Mumbai1 opined on an important practical issue
India
23 Jul 2019
9
Delhi Tax Tribunal Reignites Software Debate
The characterization of payments made for shrinkwrapped software has been a controversial issue in India, resulting in a large number of litigations.
India
16 Jul 2019
10
India Budget Analysis 2019-20
Earlier today, the Indian Finance Minister (FM) presented the 1st Budget of the newly formed government for financial year (FY) 2019-20.
India
15 Jul 2019
11
Withholding Tax On Payments Made To Non-Residents For Services Rendered Abroad
The Authority for Advance Rulings ("AAR") in a recent ruling (AAR/671/2005) has held that there will be a withholding tax requirement on payments made to a non-resident agent
India
11 Jul 2019
12
Tax Issues In M&A Transactions
The Indian Income Tax Act, 1961 ("ITA") contains several provisions that deal with the taxation of different categories of mergers and acquisitions.
India
28 Jun 2019
13
Education Trust Denied Tax Exemption Registration Sans Charitable Activity
Recently, the Chandigarh Bench of the Income Tax Appellate Tribunal ("Tribunal") upheld1 the denial of registration under section 12AA2 of the Income Tax Act, 1961 ("ITA") ...
India
14 Jun 2019
14
ROYAL BIZ: Microsoft Case Exposes Opaque Tax Policy
AHEAD of this year's Budget, Software Coalition, an industry body representing many of the world's leading software companies, shot off a letter to the finance ministry seeking clarity on the tax treatment of cross-border payments made for computer software.
India
4 Jun 2019
15
SMR Ruling: Tax Department Attempts To Deny Treaty Benefits To Mauritius Company
The Tax department recently1 attempted to deny tax benefits in respect of capital gains arising from sale of shares.
India
31 May 2019
16
Payments For Online Subscription Services Not To Be Taxed As Royalty
The ITAT affirms that fees paid for accessing an online database should not be treated as royalty or FTS but rather business income.
India
29 May 2019
17
Taxation Of Unexplained Cash Credits: Recent Developments
In this hotline, we discuss three recent judgments which have been pronounced on the subject of the taxation of unexplained cash credits in the form of share capital/ premium under Section 681 of the Income Tax Act.
India
23 May 2019
18
CBDT's Sec 56(2)(viia) Flip-Flop - A Black Comedy!
On December 31, 2018, the Indian Central Board of Direct Taxes ("CBDT") had issued a circular ("Circular 1") providing interpretation of the term ‘receives' in section 56(2)(viia) of the Income Tax
India
6 May 2019
19
Tax On Share Issuances: DCF Valuations Not Be Rejected Ordinarily
Recently, India has witnessed various tax rulings on the valuation of shares issued by a company, specifically DCF valuation.
India
8 Apr 2019
20
Farmers' Income Scheme Needs Revisit
With respect to the direct tax proposals, the budget has stipulated streamlining of income tax return filings with electronic verification and provision for quick refund mechanism (within 24 hours).
India
5 Apr 2019
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