India Tax News
Treaty between India and Malta signed
24 June 2013
Decision that sales percentage-based royalty payments are deductible even when sales were mainly to a related party in India
24 June 2013
Treaty between India and Australia – Indian decision that IT support services are not making available technical services
24 June 2013
Decision that marketing expenses incurred on behalf of associated enterprise to be determined at an arm's length price
24 June 2013
Treaty between India and United States – Indian decision that transfer of shares without consideration is not prima facie a tax avoidance scheme
24 June 2013
Treaty between India and China (People's Rep.) – Indian decision that routine maintenance and repairs are not technical services
6 May 2013
Indian decision on source of royalty paid between non-resident companies
6 May 2013
Protocol to treaty between India and Sweden signed
4 May 2013
Treaty between India and Australia – Indian decision on income from derivatives arising in the hands of FII
4 May 2013
Decision on method of valuation of shares for determining ALP for sale of shares
4 May 2013
Protocol to treaty between Poland and India – details
4 May 2013
Budget for 2013-14 – details
4 May 2013
Decision on the unilateral double tax relief under ITA
4 May 2013
Treaty between India and United States – Indian decision that taxability of business income on presumptive basis is subject to presence of PE
4 May 2013
Treaty between India and Malaysia enters into force
25 March 2013
Treaty between India and Sri Lanka signed
25 March 2013
Protocol to treaty between India and Poland signed
25 March 2013
Limited partnership that pays trade tax and has a tax residency certificate will be eligible to tax treaty benefits
25 March 2013
Treaty between India and Ireland – Indian decision that payments for online banner advertising are not payments for royalties
10 February 2013
Treaty between India and Germany – Indian decision that certification fees are not fees for technical services
10 February 2013
Protocol to treaty between Netherlands and India enters into force
10 February 2013
Treaty between India and Germany – Indian decision that Royalty / Fees for Technical Services should be taxed on receipt basis irrespective of the method of accounting followed
10 February 2013
Treaty between India and Thailand – Indian decision that payment for the facility of satellite up-linking and telecasting programmes is not royalty
10 February 2013
Treaty between India and Switzerland – Indian decision that e-commerce income from website operations in India is not fees for technical services and would not be taxable in absence of PE in India
10 February 2013
Treaty between India and United Arab Emirates – Indian decision on taxability of income for work performed both offshore and onshore
10 February 2013
Treaty between India and United Kingdom – Indian decision that all transactions that lead to tax savings cannot be regarded as a colourable transaction
9 February 2013
Revision to treaty between Belarus and India signed
9 February 2013
Decision on appropriateness of the comparables on the basis of FAR analysis
2 December 2012
Decision on the appropriateness of the comparables and the manner in which the 5% variance allowance is computed
2 December 2012
Protocol to treaty between India and United Kingdom signed
2 December 2012