Penalty Under Section 270A Is Unsustainable Once Underlying Assessment Order and FTS Adjustment Are Quashed Penalty Under Section 270A Is Unsustainable Once Underlying Assessment Order and FTS Adjustment Are Quashed Issue Whether a penalty under Section 270A for misreporting of income can be sustained when the underlying assessment order and Fee for Technical Services (FTS)… Read More »
Miscellaneous Application for Rectification Under Section 254 Dismissed as No Error Found in Tribunal Stay Order Issue Whether a Miscellaneous Application under Section 254(2) for rectification can be entertained to direct a refund or impose costs when the assessee points out no mistake apparent from the record in the Tribunal’s original stay order. Facts The… Read More »
In the absence of an FTS clause, Thai company’s technical receipts are non-taxable business profits without an Indian PE. Issue Whether, in the absence of a specific Fees for Technical Services (FTS) clause in the India-Thailand DTAA, payments received by a Thai resident company from Indian group entities for management and technical services can be… Read More »
Direct Tax Laws & International Taxation (DT) | A.Y. 2022-23 | CA FINAL TEXTBOOK Direct Tax Laws & International Taxation CA FINAL TEXTBOOK provides practical application of Direct Tax Laws & International Tax in a holistic approach while testing the analytical skills of the reader. The crux of this book is to strike a perfect… Read More »
Free Book on Aspects of International Taxation — A study (Revised 2016) (Case laws are updated till July, 2016) Download Book on Aspects of International Taxation — A study International Taxation due to its dynamic and ever changing nature has always been a complex subject not only to study but to practice. Due to increase in… Read More »
Basic Concepts of International Taxation Hardcover – 2016 BUY As Amended by Finance Act,2016 Hardcover: 1678 pages Publisher: Taxmann Publications Pvt. Ltd.; 2016 Edition edition (2016) Language: English ISBN-10: 9350719681 ISBN-13: 978-9350719688
Australian Taxation Office updated guidance on the application of the general anti-avoidance rules. After much anticipation, the Australian Taxation Office (ATO) has released a revised practice statement on the application of the general anti-avoidance rules (Law Administration Practice Statement (PSLA) 2005/24). Click to View : (PSLA) 2005/24). application of the general anti-avoidance rules The… Read More »
Basic Concepts of International Taxation Hardcover – 2016 by D.C. Agrawal (Author) BUY Basic Concepts of International Taxation Hardcover – 2016 Hardcover: 1678 pages Publisher: Taxmann Publications Pvt. Ltd.; 2016 Edition edition (2016) Language: English ISBN-10: 9350719681 ISBN-13: 978-9350719688