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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



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



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) ..



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..



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.



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..



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



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



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



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