Nishith Desai Associates: Tax Hotline

Title Title	Date Date
India Interim Budget 2019-20 - Analysis	02-05-2019
Allotment of shares to existing shareholder at less than market value not taxable under section 56(2)(vii) where allotment not disproportionately higher than existing shareholding proportion, and part of genuine business transaction	12-28-2018
Tribunal: Conversion of Compulsorily Convertible Preference Shares not a Taxable Transfer	11-21-2018
Are Payments for Web Hosting Services Royalties or Business Income?	11-16-2018
Delhi Tribunal rejects re-characterization of Redeemable Preference Shares into Loan: Rejects arm’s length addition of notional interest	11-13-2018
Delhi Tribunal: Deductions available under a tax treaty cannot be disallowed under domestic law	10-23-2018
Mumbai Tribunal: Payments for line production services not FTS or royalty	10-19-2018
Treaty Shopping and GAAR: Learnings from Canada for India	10-17-2018
Mumbai tribunal: TRC is sufficient evidence of beneficial ownership	10-11-2018
Mumbai tribunal: asset based valuation not applicable to preference shares	10-10-2018
CBDT issues final notification on 10% tax rate for certain transactions	10-09-2018
NCLT Refuses to Sanction Merger Scheme on Tax Avoidance Grounds	10-05-2018
Madras High Court: Indian company is not an agent for transfer of its own shares	09-20-2018
Netherlands entity held to be resident of Canada: Canadian Tax Court rules on POEM!	08-14-2018
Mastercard has a permanent establishment in India: AAR	07-13-2018
POEM in India? CBDT issues final notification on tax consequences!	07-12-2018
Treaty Benefits maybe available even without a Tax Residency Certificate: Tribunal	06-28-2018
Taxing advertising and marketing spends	06-13-2018
Contrary Rulings on Whether payments under Distribution Agreements are taxable as Royalty	06-04-2018
Another damaging GST ruling; AAR levies 18% GST on liquidated damages	05-30-2018
CBDT Notifies 10% Tax Rate for Certain Transactions	04-27-2018
Is your customer's customer your customer? How a recent tax ruling will impact foreign universities activities in India	04-24-2018
Tribunal: Sale to 100% step-down subsidiary not “transfer” for capital gains	04-06-2018
Supreme Court ruling: Only expenses proportionate to taxable income deductible	03-23-2018
India Budget Analysis 2018-19	02-01-2018
AAR holds indirect transfer tax inapplicable to sale of shares of a German company	01-29-2018
India’s tax regulator issues circular to address multiple taxation levels in indirect transfers	11-21-2017
E-Funds Corporation: Supreme Court re-affirms decision of Delhi High Court for determination of PE	11-06-2017
Google receives adverse ruling in AdWords case: Payments for online ad space held to be royalty	11-02-2017
Only solar days relevant for establishment of service PE in India: Bangalore Tribunal	10-23-2017
India's MLI Positions: Impact on Availing Treaty Benefits	07-04-2017
CBDT notifies transactions which can avail exemption from capital gains: much awaited relief!	06-14-2017
POEM of Mauritius managed trust in UK: UK Tribunal	05-19-2017
F1 Indian Grand Prix Circuit is a fixed place PE: Supreme Court of India	05-02-2017
Retrospective capital gains tax on indirect transfers: The ghost of the Vodafone case revisits Cairn (UK)	03-20-2017
Tribunal Limits Scope Of ‘Associated Enterprises’: Influencing Price Without De Facto Control Not Enough for Applying Transfer Pricing Regulations	02-16-2017

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