Home Highlights November 2017 Year 2017 This

You may also like:

1. Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures

2. External Commercial Borrowings (ECB) denominated in Indian Rupees (INR) - hedging facilities for non-resident entities. - Cir. No. 63 Dated: December 29, 2011

3. Non-resident guarantee for non-fund based facilities entered between two resident entities . - Circular

4. Income accrued in India - Rendering services to non-resident entities - Though, the assessing officer has generally observed that in course of providing services to the...

5. A wholly owned subsidiary set up in India by a non-resident entity, operating in a sector where 100% FDI is allowed in the automatic route and there are no FDI linked...

6. TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of...

7. TP adjustment in Distribution activity, described as ESAS - ALP and the consequential transfer pricing adjustment are contemplated only in respect of the international...

8. Notifies the reporting entities undertake Aadhaar authentication service of the Unique Identification Authority of India - Notification

9. Permission to a person resident outside India to enter into exchange traded currency derivatives

10. Revision u/s 264 - Claiming benefit of DTAA - refund of Dividend Distribution Tax (DDT) which was paid wrongly - This was not a case where a deduction was made u/s 195...

11. Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

12. Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

13. Assessment of dividend income - hostile discrimination between a resident assessee and a non-resident assessee - Non-residents can be treated differently for the reason...

14. Central Government notifies activity of investment in a financial product by the non-resident - Notification

15. Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a...