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Income Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Taxability of interest earned on External Commercial Borrowings ...

Case Laws     Income Tax

April 25, 2023

Taxability of interest earned on External Commercial Borrowings (“ECB”) loans - Permanent Establishment - Undisclosed income / TDS - Not claiming credit of TDS on the ground the income is not taxable in India and Tax Burden is born by the Deductors themselves - AO directed to adjudicate the issue afresh - AT

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You may also like:

  1. External Commercial Borrowings (ECB) – Repayment of Rupee loans - Circular

  2. External Commercial Borrowings (ECB) Policy – Rationalisation and Liberalisation

  3. External Commercial Borrowings (ECB) by Startups - Circular

  4. External Commercial Borrowings (ECB) Policy – Non-Banking Financial Company – Infrastructure Finance Companies (NBFC-IFCs) - Circular

  5. External Commercial Borrowings (ECB) for Civil Aviation Sector - Cir. No. 113 Dated: April 24, 2012

  6. External Commercial Borrowings (ECB) Policy – Structured Obligations for infrastructure sector

  7. External Commercial Borrowings (ECB) from the foreign equity holders - Cir. No. 29 Dated: September 26, 2011

  8. External Commercial Borrowings (ECB) – Rationalisation and Liberalisation - Cir. No. 27 Dated: September 23, 2011

  9. External Commercial Borrowings (ECB) – Bridge Finance for Infrastructure Sector - Cir. No. 26 Dated: September 23, 2011

  10. External Commercial Borrowings (ECB) for the Infrastructure Sector– Liberalisation - Cir. No. 25 Dated: September 23, 2011

  11. TP Adjustment - Interest on External Commercial Borrowing (ECB) - The Tribunal found that the term of the ECB loan was indeed five years, not four years as asserted by...

  12. External Commercial Borrowings (ECB) Policy –Repayment of Rupee loans and/or fresh Rupee capital expenditure – USD 10 billion scheme - Circular

  13. Disallowance of Forex loss pertaining to reinstatement of outstanding balance of External Commercial Borrowing (ECB) loan - the necessary adjustments should be made to...

  14. TP Adjustment - TDS deducted on interest paid to AE on External Commercial Borrowings - procedure followed by the assessee for grossing up of interest is contrary to...

  15. External Commercial Borrowings (ECB) Policy - Utilization of ECB proceeds for Rupee expenditure. - Cir. No. 119 Dated: May 7, 2012

 

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