Permanent Establishment (PE) – TAX UPDATE INDIA

Subscription to database is not royalty or professional fees and so not taxable: Delhi HC

CA Adityavikram Banka February 29, 2024

Subscription to database is not royalty or professional fees and so not taxable: Delhi HC THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -3 Vs RELX INC Facts: 1. The … Read More

Case Law Income Tax ITAT

Mere outsourcing of services to Indian subsidiary would not give rise to PE in India: ITAT Delhi

admin January 19, 2024

Mere outsourcing of services to Indian subsidiary would not give rise to PE in India: ITAT Delhi M/s EXL Service. Com INC (ITA No. 4989/DEL/2014) Facts: 1. Exl India has … Read More

Flash News

MCA issues Merger and Amalgamation Amendment Rules effective from 17th September.

Taxation of ESOPs

Block Assessment in case of Search Proceedings Re-introduced in the Budget 2024

Amendments made in Form 3CD effective from AY 2024-25

TDS on Partner’s Remuneration introduced in the Budget 2024

RBI allows Indian Resident to open foreign currency accounts in GIFT City under LRS

Lower Tax Deduction certificate (TDS)

Sec 54 – Date of possession of new property is to be considered in the case of constructed property: ITAT Mumbai

Transit rent paid by the developer is not a revenue receipt and so not taxable: Bombay HC

Legal precedents on Ad- Hoc Disallowances

Tag: Permanent Establishment (PE)

Subscription to database is not royalty or professional fees and so not taxable: Delhi HC

Mere outsourcing of services to Indian subsidiary would not give rise to PE in India: ITAT Delhi