Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

TPA - Whether recasting of framework agreement in 2007 ...

Case Laws     Income Tax

December 16, 2014

TPA - Whether recasting of framework agreement in 2007 tantamount assignment of option rights held by the assessee under framework agreements of 2006 - Decided against the assessee - Decision in the matter of Vodafone India Holdings BV Vs. UOI [2012 (1) TMI 52 - SUPREME COURT OF INDIA] distinguished in view of subsequent amendment to Section 2(47) - AT

View Source

 


 

You may also like:

  1. Preferential, undervalued and fraudulent transactions - Related party transactions - It is amply clear that the Option Agreements I & II are preferential and undervalued...

  2. The dispute revolves around the non-payment of outstanding dues by the Corporate Debtor to the Appellant, pursuant to an agreement for providing e-Auction solutions. The...

  3. Composition scheme - exercising option prior to payment of service tax - The payment of tax under the composition scheme upon notification of the scheme vide a...

  4. Detailed legal analysis regarding levy of service tax on 'Call Option Fee' during 2007-08 to 2013-14. Held that 'Call Option' is a derivative or right in securities...

  5. The Appellate Tribunal examined the denial of natural justice to the Appellant by the Adjudicating Authority, the invocation of the Deed of Guarantee circumscribed by...

  6. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

  7. Arbitration award - Share Purchase Agreement (SPA) - What the law prohibits under Section 18A read with Section 16 read with the SEBI circular of 1st March 2000 is not...

  8. Refund of Service tax paid erroneously - services provided to SEZ unit - the approval of Co-developer agreement was issued on 28.01.2008 whereas the services provided...

  9. CIRP - The Kolkata Municipal Corporation who is owner of the premises by Development Agreement gave right of development of the premises to the Respondent No.1 and...

  10. Admission of Section 7 application - Assignment Agreement - Proper stamping of the agreement - Existence of Debt and Default - Corporate Guarantee - The Appellate...

  11. Joint development agreement - Assessment of capital gain for Asst. Year 2007-08 - transfer of property - held as transfer - liable to capital gain - AT

  12. Though the return for April 2007 to June 2007 quarter was required to be filed on 10.07.2007 but the return was actually filed on 14.08.2007 and, therefore, prima facie,...

  13. Constitutional Validity of amendment to the Industrial Policy Resolution 2007 (IPR 2007) - Opposite Parties do not deny that Petitioner No.1 fulfils the triple test...

  14. Eligibility for refund of Service tax - Notification No. 41/2007 - GTA service was rendered during October, 2007 to December, 2007. During the said period, the said...

  15. Seeks to extend the validity of Notification No.99/2007-Customs, dated the 3rd September, 2007 by one more year i.e. up to and inclusive of 2nd September, 2013 - Notification

 

Quick Updates:Latest Updates