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Articles by CA Rohit Gupta

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Transfer Pricing- Aggregation of Transactions for Benchmarking

  CA Rohit Gupta    06 September 2016 at 10:52

Aggregation of transactions or �Combined Transaction Approach� is a well-accepted prac

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Posted in Income Tax  1 comments |   6852 Views


Transfer Pricing - Corporate Guarantee as International Transaction

  CA Rohit Gupta    05 September 2016 at 10:49

In Transfer pricing proceedings, corporate guarantee given by assessee to its foreign AE

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Posted in Income Tax |   5439 Views


Transfer Pricing Adjustment - Interest free Credit Period and Notional Interest

  CA Rohit Gupta    02 September 2016 at 11:00

Transfer Pricing Adjustment- Interest free Credit Period as an International Transaction The treatment of extended credit period to Associated Enterprises(AEs) ..

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Posted in Income Tax  1 comments |   7893 Views


Rules for Grant of Foreign Tax Credit in India

  CA Rohit Gupta    02 September 2016 at 11:00

Rules for Grant of Foreign Tax Credit in IndiaCentral Board of Direct Taxes (CBDT) has, vide Notification no. 54/2016 dated 27th June 2016, notified Rules for g..

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Posted in Income Tax  2 comments |   4662 Views


India Cyprus Tax Treaty revised with Source based taxation of Capital Gains

  CA Rohit Gupta    29 August 2016 at 10:41

The development on the India Cyprus tax treaty is welcome step towards providing certainty in tax.

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Posted in Income Tax |   5685 Views


Equalisation Levy is not so equal

  CA Rohit Gupta    16 August 2016 at 11:06

Equalisation Levy is not so equalA. IntroductionEqualisation levy popularly known as Google tax introduced by The Finance Act, 2016 has come into effect from 1s..

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Posted in Income Tax  3 comments |   3792 Views


International Tax - Case Law Analysis-2015: Series 3

  CA Rohit Gupta    16 April 2015 at 11:01

International Tax Update: India Foreign Remittance: Taxability: Case Law Analysis 2015: Series 3 1. Reimbursement of Technical Expenses to Head office: Bureau Veritas-Indian Division vs. ADIT [2015] 54 taxmann.com 139 (Mumbai - Trib.): The Assessee w

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Posted in Income Tax |   11622 Views


Black Money Bill 2015: Disclosure of Foreign Assets

  CA Rohit Gupta    14 April 2015 at 13:58

International Tax Update: India Black Money Bill 2015: Disclosure of Foreign Income and Assets INTRODUCTION OF THE UNDISCLOSED FOREIGN INCOME AND ASSETS (IMPOSITION OF TAX) BILL, 2015 The Indian Finance Minister, in his budget speech, while acknowled

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Posted in Income Tax  5 comments |   18615 Views


Foreign Remittance: Case Law Analysis:2015: Series 3

  CA Rohit Gupta    14 April 2015 at 13:57

International Tax Update: India Foreign Remittance: Taxability: Case Law Analysis 2015: Series 3 1. Reimbursement of Technical Expenses to Head office: Bureau Veritas-Indian Division vs. ADIT [2015] 54 taxmann.com 139 (Mumbai - Trib.): The Assessee w

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Posted in Income Tax |   12612 Views


International Tax - Case Law Analysis-2015: Series 2

  CA Rohit Gupta    30 March 2015 at 10:49

International Tax Update: India Foreign Remittance: TDS u/s 195: Case Law Analysis 2015: Series 2 Some of the important case laws published in India during the year 2015 pertaining to TDS u/s 195 and/or taxability of foreign companies/non-resident en

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Posted in Income Tax |   6948 Views