Indirect transfer under 2 tier structure, not taxable in India?
The Assessee, ‘eBay Singapore Services Private Limited’[1], a Singapore incorporated company, holding a valid Tax Residency
Cloud computing services not taxable as royalty
The case pertains to the landmark case of Amazon Web Services, Inc[1], by the Delhi High
TDS u/s 195 on warehouse space charges ?
Income Tax Appellate Tribunal (‘the ITAT’), Delhi Bench, held that warehousing space charges paid by resident
SC: tax treatment of guarantee fees is not akin to interest
On 4th October 2024, the Hon’ble Supreme Court of India dismissed a Special Leave Petition (‘SLP’)
Tax treatment for Guarantee fees income is not akin to Interest income
In the present case, Johnson Matthey Public Limited Company1 (the Assessee), is a tax resident of
U-turn of controversial retrospective Vodafone Tax
On August 6, 2021, share price of Vodafone Idea Limited witnessed 20% surge, pursuant to introduction
Digital transactions and tax consequences
In current times, every organization – regardless of its size or industry – increasingly relies on
Apex Court holds payment made for use of Software not taxable as Royalty
Taxation of payment for license to use computer software has been one of the most talked
Why it is important to check residential status inspite of source-based taxation?
In India, in order to determine tax liability, it is important to determine residential status under
Whether beneficial rates under DTAA extends to DDT?
Untill Assessment Year 2020-21, if a Company declared dividend, it was Company’s liability to deduct tax