ArticleThe SAP Conundrum: Fact Or Law?Softbrands was an appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal ("Tribunal") before the High Court of Karnataka.IndiaTaxParakram Legal
ArticleIncome From Pre-Clinical Laboratory Services Not Taxable In India: Rules TribunalIn a recent ruling, the Income Tax Appellate Tribunal, Bangalore ruled that income derived from providing pre-clinical laboratory services to Indian clients should not be subjected to taxation in India ...IndiaTaxParakram Legal
ArticleTribunal Emphasizes Importance Of TRC: Upholds Eligibility Of Mauritius Based CIV For Tax Treaty BenefitsIn a recent ruling, the Income Tax Appellate Tribunal, Delhi recognized and upheld the importance of the Tax Residency Certificate and held that a Mauritius-based Collective Investment Vehicle registered as a Foreign Portfolio Investor …IndiaTaxParakram Legal
ArticleAlibaba Singapore Not A Conduit, Eligible To Tax Treaty Benefits: Rules High CourtIn a recent decision, the Division Bench of Bombay High Court ("HC") upholding the decision of the Income Tax Appellate Tribunal, Mumbai ("Tribunal") dismissed the appeal filed the tax department.IndiaTaxParakram Legal
ArticleNet Winnings From Online Games: Calculation Prescribed By CBDT!Recently, the Central Board of Direct Taxes ("CBDT") has issued rules to calculate "net winnings" in case of online games and issued guidelines in relation to the same for further clarification. IndiaTaxParakram Legal
ArticleSalary Reimbursement Not Subject To Withholding Tax As Fees For Technical Services: Rules TribunalIn a recent ruling, the Income Tax Appellate Tribunal, Delhi while differentiating the rulings in Centrica India Offshore and Northern Operating Systems ruled that reimbursement of salaries of the ex-patriate employees ...IndiaEmployment and HRParakram Legal