Articles by CA Rohit Gupta
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Transfer Pricing - Corporate Guarantee as International Transaction
In Transfer pricing proceedings, corporate guarantee given by assessee to its foreign AE
Transfer Pricing Adjustment - Interest free Credit Period and Notional Interest
Transfer Pricing Adjustment- Interest free Credit Period as an International Transaction The treatment of extended credit period to Associated Enterprises(AEs) ...
India Cyprus Tax Treaty revised with Source based taxation of Capital Gains
The development on the India Cyprus tax treaty is welcome step towards providing certainty in tax.
Equalisation Levy is not so equal
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...
Transfer Pricing- Aggregation of Transactions for Benchmarking
Aggregation of transactions or �Combined Transaction Approach� is a well-accepted prac
Rules for Grant of Foreign Tax Credit in India
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...
International Tax - Case Law Analysis-2015: Series 3
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
Black Money Bill 2015: Disclosure of Foreign Assets
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
Foreign Remittance: Case Law Analysis:2015: Series 3
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
International Tax - Case Law Analysis-2015: Series 2
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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