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Limitation of Benefits clause in the India Singapore DTAA - An analysis of recent decisions

By Gayatri Sridharan

The Mumbai Bench of the Income Tax Appellate Tribunal had occasion to examine the India Singapore Double Taxation treaty in a recent judgment in the case of Citicorp Investment Bank (Singapore) Ltd v. Deputy Commissioner of Income Tax (International Taxation) Mumbai.
Authority for Advance Rulings under GST

By Raghavan Ramabadran, Krithika Jaganathan & Rahul Jain

In his Budget Speech of 1992-93, the then Finance Minister had assured that, in the interest of avoiding needless litigation and promoting better taxpayer relations in a scheme for giving advance rulings in respect of transactions involving non-residents was being worked out and would be put in...

Compliance with recommendations and rulings of the DSB by the EU in trade remedy cases


By Bhargav Mansatta

Article 19.1 of the WTO Dispute Settlement Understanding (DSU) provides that where a panel or the Appellate Body concludes that a measure is inconsistent with a covered agreement, it shall recommend that the Member concerned bring the measure into conformity with that agreement. In the disputes involving trade remedy measures,...

Taxation of foreign companies regarded as ‘resident’ in India

By S.Sriram

Tax liability under the Income-tax Act, 1961 (‘the Act’) of any person is determined based upon his residential status.  A person resident of India is taxable on his income accruing across the globe [see End Note 1] while a non-resident is taxable only on the income accruing or arising or deemed to accrue or arise or is received in In...

GST - Old order changeth yielding place to new


By Dr. G. Gokul Kishore

As I sit down to type this article with the famed saying of Alfred Tennyson, despite the hectic schedule of GST assistance to  the industry, both types of feelings gush – on the one side sadness creeps as the Central Excise as we know and we grew up with is going to be part of history . On the other side, India ...

India-EU free trade agreement: State of play and way forward


By Edouard Descotis

India and the European Union (EU) have been negotiating a bilateral free trade agreement known as the Broad-based Trade and Investment Agreement (BTIA) since 2007. The negotiations cover a wide range of topics including tariff reductions, market access for services, intellectual property rights and investments. The last round ...

Business expenses of pharma companies – A regulatory hurdle


By Sumeet Khurana

Background

Pharmaceutical companies incur huge expenses in launching and promoting their products by way of gifts to medical professionals, holding conferences and distribution of promotional material. Tax deductibility of such expenses has been a contentious issue in certain recent trib...

Disallowance for non-deduction of TDS - Supreme Court interprets ’amount payable’


By Gayatri Sridharan

The Honorable Supreme Court of India in a recent Judgment in the case of Palam Gas Agencies ltd.  set at rest a controversy which had been raging in the Income Tax circles from 2012. The moot question before the Hon’ble Supreme Court was whether the expression “payable” used in Section 40(a)(ia...

GST liability on transfer/disposal of assets in lieu of tax liability


By Manoj Gupta

European Union’s Court of Justice has recently (on 11th May, 2017) held that transfer of tangible property to the State Treasury in settlement of arrears of taxes constituting State Budget revenues is a transaction that is not subject to VAT. The judgement though deals with transfer of immovable property, and such ...

Confidentiality in anti-dumping investigations: Supreme Court interprets Rule 7


By Ankur Sharma

A key feature of anti-dumping investigations is the protection available to commercially sensitive information that interested parties provide to an investigating authority.  The idea is that such sensitive information should remain in the safe hands of the authority and must not fall in the hands of opposing parties, who may...

E-Way Bill – Taking GST on digital highway


By Krithika Jaganathan

The concept of way bill and the requirement for every consignment of goods being moved to be accompanied by a way bill (besides other documents) has been retained under the GST regime, albeit electronically. Amidst news reports raising concern over how it would perpetuate the existing issues plaguing the system eve...

Applicability of GST on GTA


By Ekansh Agrawal

The Final GST Act is here, still many issues lack clarity and could result in disputes with the tax authority, owing to different interpretations and views between businesses and the department. This article seeks to highlight some of the significant issues pertaining to registration by a GTA, as set out in the CGST Act and Draf...

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