Direct Taxes (including International Taxation)

CBDT extends FY19 income tax return filing deadline till September 30

The government on Wednesday extended the deadline for filing income tax returns for 2018-19 fiscal by two months till September 30. ̶...

Project Office won’t be constituted as PE if Co. wasn’t carrying out its core business through it

  Where assessee, a Korean company, was awarded a project by ONGC for purpose of surveys, design, etc., in view of fact that assesse...

Fixed PE established if Indian subsidiary securing business for Singaporean Co. by entering into ...

Where assessee, a Singapore based company, was engaged in business of promotion, development, marketing and maintenance of Computerized R...

CBDT amends Rule 31AA and TCS statement to incorporate FA 2020 amendments

The Finance Act, 2020 has substantially expanded the provisions related to tax collected at source (TCS). Sub-section 1(G) and 1(H) was a...

Govt starts e-campaign on Voluntary Income Tax Compliance for tax payers

The Income Tax Department is all set to start an e-Campaign on voluntary compliance of Income Tax for the convenience of the taxpayers fr...

India Inc says – no reconsideration of US tax on Google and Amazon

India’s decision to levy a tax on companies offering digital services in the country is not aimed at any particular country and the...

Sum received from distributors on sale of software and maintenance & support services is not...

      [2020] 117 taxmann.com 544 (Mumbai – Trib.) IN THE ITAT MUMBAI BENCH ‘I’ Trimble Solutions Corpora...

Income Tax Return For FY 2019-20 For Non-Resident Individuals (NRIs) – An FAQ

    How to determine residential status in India? If a person satisfies any of the two conditions mentioned below then he/she i...

Maharashtra AAR ruling provides GST relief to MNCs on expats salary

Recent observation by Maharashtra Authority of Advance Rulings (AAR) resulted in the ruling that GST will not be applicable if the Indian...

India changes digital tax form to include new levy on foreign e-commerce companies

The income-tax department has introduced changes to the form used to pay equalisation levy, to include the option of paying up the new 2%...

Income tax department amends TDS rules, seeks more disclosure in form

After introducing new TDS (tax deducted at source) rates for high-value cash withdrawals from banks, the income tax department has now am...

Corporate guarantee fee paid to Netherlands based AE not liable to tax in India as ‘interest’ or ...

INTERNATIONAL – TAXATION – I : Where assessee company paid corporate guarantee fee paid to its AE located in Netherlands, in ...

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