Articles by Gagan Deep Singh

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An Insight to Location Savings Under Transfer Pricing

Posted by Gagan Deep Singh 18 December 2016 5665 Views

Issue of Transfer pricing adjustment on location savings resulting from relocation of business.

Magic of Mauritius route and double taxation

Posted by Gagan Deep Singh 29 February 2016 8487 Views

IntroductionWhen an Indian hear the word "Mauritius" first thing come in mind is beautiful seashore, natural beauty , rivers and Honeymoon package but Mauritius is also famous for Tax haven. Placed 180th in the list of largest countries

Mandatory quoting of PAN

Posted by Gagan Deep Singh 28 June 2016 56911 Views

The Government is committed to curbing the circulation of black money and widening of tax base. To collect information of certain types of transactions from third parties in a non-intrusive manner, the Income-tax Rules require quoting of Permanent Ac

GAAR Conundrum

Posted by Gagan Deep Singh 17 March 2015 12585 Views

When Budget 2015-16 was rolled out by our Honorable Finance Minister Mr. Arun Jaitley then plethora of flak faced by our Government from opposition and critics that this budget was pro-industrialists and anti-poor and in their argument they cited a

Treatment of MTM losses on forward exchange contract

Posted by Gagan Deep Singh 02 January 2015 37662 Views

IntroductionForward Exchange Contract is one of the foreign exchange derivatives (like future contracts, options, swaps, forward exchange contracts etc.) commonly used in India by business firms to protect itself against the risk of fluctuations in f

Foreign exchange fluctuation treatment in income tax

Posted by Gagan Deep Singh 02 December 2014 99452 Views

As we know todays world is dominated by globalization in which geographical boundaries of business houses has spread beyond its countries also. As a consequence of which, exchange fluctuation