Articles by CA Rohit Gupta

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Transfer Pricing - Corporate Guarantee as International Transaction

Posted by CA Rohit Gupta 04 March 2017 6411 Views

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

Transfer Pricing Adjustment - Interest free Credit Period and Notional Interest

Posted by CA Rohit Gupta 01 March 2017 8383 Views

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

Posted by CA Rohit Gupta 25 February 2017 6103 Views

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

Equalisation Levy is not so equal

Posted by CA Rohit Gupta 12 February 2017 4146 Views

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

Posted by CA Rohit Gupta 07 September 2016 8010 Views

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

Rules for Grant of Foreign Tax Credit in India

Posted by CA Rohit Gupta 02 September 2016 5012 Views

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

Posted by CA Rohit Gupta 16 April 2015 11932 Views

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

Posted by CA Rohit Gupta 14 April 2015 19061 Views

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

Posted by CA Rohit Gupta 14 April 2015 12994 Views

International Tax - Case Law Analysis-2015: Series 2

Posted by CA Rohit Gupta 30 March 2015 7261 Views

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