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Welcome to the tax library. Here, you can browse through a selection of our newsletters -Tax Quarter and Tax Alerts- for topical tax and regulatory updates.

Tax Alerts  |  Tax Quarterly


Tax Quarter Tax Alerts
Spetember 2014Delhi Tribunal rules secured lender taking possession of mortgaged assets under SARFAESI Act does not result in “transfer” (2 September 14)
 International Workers joining on or after 1 September 2014 not covered under the Pension Scheme (2 September 14)
 CBDT sets up a Committee to deal with retroactive “indirect transfer” taxation (1 September 14)
August 2014Delhi High Court rules 50% as the benchmark to evaluate ‘substantial value’ on taxation of indirect transfers (28 August 14)
 Increase in statutory salary ceiling from INR 6,500 to INR 15,000 per month for coverage and contributions for local employees under the Indian social security schemes (28 August 14)
 India’s Delhi Tribunal rules on TP issues regarding AMP expenses, software support services and CAPM risk adjustments (27 August 14)
 Karnataka HC rules that sourcing support activities carried on by a foreign company is entitled to “purchase exclusion” provision (26 August 14)
 Bombay HC Ruling in case of Exide Industries Limited on exemption under Section 5(3) of CST Act for penultimate sale of goods for export. (14 August 14)
 Delhi HC rules sale of CCDs is capital gains and exempt under India-Mauritius DTAA (6 August 14)
 Delhi High Court quashes Rule 5A(2) of the Service Tax Rules and the Instructions issued by CBEC which prescribes manner of an audit and the records that can be called for by the authorities. (6 August 14)
July 2014CBDT provides clarification on taxability of AIFs having status of non-charitable trusts (30 July 14)
 CBDT clarifies allowability of profit-linked deduction to new SEZ unit upon transfer of technical manpower up to 20% (29 July 14)
 Finance Bill passed by Lok Sabha – Proposed Indirect tax amendments (28 July 14)
 Mumbai Tribunal rules charterer includes slot charter arrangement for availing treaty benefit under Article 8 of India–Malaysia DTAA(MISC Berhad) (22 July 14)
 EY Regulatory Alert - Draft Guidelines for licensing of 'Small Banks' and 'Payments Banks' in the private sector (22 July 14)
 EY Tax Alert - Chennai Tribunal rules incubation of start-ups by a private trust is not a business activity (IMFR) (22 July 14)
 EY Tax Alert - Chennai ITAT rules that gift by corporates is valid in law and exempt from capital gain tax (Redington) (18 July 14)
 EY Tax Alert - Bombay HC rules on time limit for withholding tax proceedings - Mahindra & Mahindra (17 July 14)
 EY Regulatory Alert - FEMA Amendments on share warrants and partly paid equity shares (16 July 14)
 EY Tax Alert on Draft Rules under Haryana VAT for composition scheme (9 July 14)
 EY Tax Alert - Delhi ITAT rules on DTAA benefit to recipient of income who is not a beneficial owner (JC Bamford) (9 July 14)
 EY Tax Alert - Draft Rules on establishment of Maharashtra check posts and generation of electronic waybills (9 July 14)
 EY Tax Alert - Tribunal admits contents of LinkedIn profiles of employees as additional evidence for PE determination of employer (GE ) (8 July 14)
 EY Regulatory Alert - Overseas Direct Investment (4 July 14)
 EY Tax Alert - Delhi Tribunal rules on inapplicability of disallowance for procedural breach - (Jai Surgicals) (3 July 14)
 EY Tax Alert - Kolkata Tribunal denies capital gains exemption on conversion of a private limited company into an LLP for violation of exemption condition (Aravali Polymers LLP) (2 July 14)
June 2014EY Tax Alert -Hyderabad ITAT rules no supervisory PE in the absence of construction or building site under India-Germany DTAA (GFA Anlagenbau) (30 June 14)
 Concessional Excise duty rates for automobiles, consumer goods and capital goods extended till 31 December 2014 (26 June 14)
 First report by the Tax Administration Reform Commission, a comprehensive coverage (18 June 14)
 Delhi Tribunal rules on existence of PE and on profit attribution to the PE (Nortel Networks) (18 June 14)
 Cochin Tribunal rules no disallowance of expense for not withholding taxes as payment became taxable on account of amendments made subsequently with retrospective effect (Keral Vision Ltd.) (12 June 14)
 Delhi High Court upholds deductibility of guarantee commission to directors ( Controls & Switchgear)(6 June 14)
 Key highlights of the Maharashtra State budget for 2014-15 (6 June 14)
 Pune Tribunal rules on eligibility of one-member shipping company to claim benefits under Cyprus DTAA(Shaan Marine Services) (6 June 14)
 Mumbai Tribunal confirms levy of penalty in case of a transfer pricing adjustment (Deloitte Consulting) (5 June 14)
 CESTAT rules non-compete fee and trademarks licence fee shall be included while determining the assessable value of the goods, under Central Excise (Godrej Consumer Products) (3 June 14)
May 2014Global Tax Alert - Delhi HC rules on TP aspects of intra-group service transactions (Cushman & Wakefield) (31 May 14)
 Clarifications from Indian Provident Fund Office on limiting contributions on INR 6,500 per month (29 May 14)
 Karnataka High Court rules payments for customer database and trained personnel as revenue expenditure(IBM Global) (19 May 14)
 AAR rules MFN clause cannot be used to import ”make available” clause (Steria) (19 May 14)
 Mumbai Tribunal holds existence of fixed place PE on account of protracted presence of employees executing a consultancy project in India(Renoir Consulting Ltd) (13 May 14)
 SC on characterization of transaction of supply and installation of lifts by elevator companies (Kone Elevator) (12 May 14)
 Soft loan given by the State Government based on VAT/CST collected for the purpose of promoting industrial growth of the State, does not amount to “refund of tax” (May 14)
 Reorganisation of Andhra Pradesh w.e.f 2 June 2014 – Key implications from AP Value Added (May 14)
 Delhi High Court rules income from sale of shares through Portfolio Manager is capital gains income(Radials) (May 14)
 Delhi HC upholds AAR ruling; rules seconded employees create Service PE in India (Centrica India) (May 14)
 Supreme Court rules on carry forward and set off of losses in cases of amalgamation of cooperative societies-Rajasthan R.S.S (May 14)
April 2014VAT not leviable on 40% of the restaurant bill, which is subject to service tax (29 Apr 14)
 Delhi HC rules on AOP constitution and taxability of offshore supply and services (Linde AG) (28 Apr 14)
 CBDT clarifies on tax treatment of expenditure for developing infrastructure facility under BOT arrangement (25 Apr 14)
Mumbai Tribunal rules write-down of investment loss allowable if a “direct and proximate” nexus exists with a business (Tata Communications) (21 Apr 14)
AP Reorganisation Act related VAT/CST implications (21 Apr 14)
HR tax alert: India - New online tool introduced for the issue of certificates of coverage (15 Apr 14)
Tribunal rules on transfer pricing aspects of corporate guarantee(Four Soft) (14 Apr 14)
 FDI in LLP (10 Apr 14)
 HR tax alert: Social security agreement between India and Sweden (9 Apr 14)
 CBDT clarifies share of profits of a partner from a partnership firm having exempt income is exempt in the hands of the partner (3 Apr 14)
 HR and Tax Alert - Increased focus on social security compliance for international workers (3 Apr 14)
 HR and tax alert -Change in the certificate of coverage application form and clarifications issued on "monthly pay" for calculation of social security contributions (3 Apr 14)
 Key proposals of the Direct Taxes Code 2013 (2 Apr 14)
March 2014Delhi Tribunal rules on Service PE trigger on account of deputation and principles for examining “effectively connected” with PE(JC Bamford Excavators) (28 Mar 14)
 Mumbai ITAT rules on payment to head office for data processing facilitated by software installed at the head office (Antwerp Diamond Bank) (20 Mar 14)
 Supreme Court rules interest payable to deductor on refund of taxes withheld (Tata Chemicals) (19 Mar 14)
 Mumbai ITAT rules on taxability of allotment of “additional shares” to existing shareholders under the Gift Tax provision (Sudhir Menon HUF) (18 Mar 14)
 Global Tax Alert -Delhi Tribunal rules on transfer pricing aspects of intra group financing transactions (Bharti Airtel) (18 Mar 14)
 Global Tax Alert -SB of Mumbai Tribunal rules on approach to selection of comparable data (Maersk Global) (18 Mar 14)
 CBDT clarifies on tax withholding obligation in respect of payments made to non-resident (11 Mar 14)
 Karnataka HC rules that share of profits of a partner from a partnership firm having exempt income is also exempt in the hands of the partner (Vidya Investments) (5 Mar 14)
February 2014AAR on constitution of a permanent establishment on provision of technical personnel to an Indian affiliate- Booz & Co (21 Feb 14)
CBDT clarifies disallowance of expenditure relatable to exempt income warranted even when no exempt income is actually earned (17 Feb 14)
Key highlights of the Interim Budget 2014-15 (17 Feb 14)
Delhi HC rules that outsourcing of services by a US company to its Indian affiliate does not constitute a PE (E Funds) (10 Feb 14)
Supreme Court upholds initiation of prosecution for failure to file return(Sasi Enterprises) (3 Feb 14)
January 2014EY Global Tax Alert - OECD releases discussion draft on TP documentation country-by-country reporting template for comment (31 Jan 14)
EY Tax Alert - Kolkata Tribunal rules discounting charges not in the nature of interest (M K J Enterprises) - 30 Jan 14
EY TP Alert - India’s Delhi Tribunal rules on application of Profit Split Method (Net Freight) - 30 Jan 14
EY Regulatory Alert - MCA circular instructing RDs to obtain specific comments from IT dept & other sectorial regulators while responding u/s 394 of Companies Act (27 Jan 14)
EY Tax Alert : HC ruling on deductibility of "secret commission" and free specimen distribution (24 Jan 14)
EY Tax Alert - Delhi Tribunal rules on whether sales promotion activity of Liaison Office is taxable in India (20 Jan 14)
Karnataka High Court rules software development expenditure is scientific research (Talisma)
Central Excise & CENVAT Credit rules amended to mandate ‘first stage dealer’ registration for importers re-selling imported goods against CENVATable invoices
On RBI Notification with respect to put and call options
Amendment in CENVAT Credit Rules, 2004, requiring reversal of CENVAT credit on input services used in the manufacture of goods, on which duty has been remitted
Regulatory Alert -Securities and Exchange Board of India notifies regulations to ease and rationalize Foreign Portfolio Investments
EY Tax Alert - CBDT relaxes withholding on service tax component on payments to residents
EY Tax Alert: CBEC circular with respect to the implementation of the decision in Fiat case
Tax Quarter Tax Alerts
December 2013Cochin ITAT rules export commission as technical service fee (Device Driven)
Expenditure on acquiring master copies of software used for duplication and licensing is revenue in nature(Oracle India Private Limited)
November 2013Delhi High Court reiterates distinction between copyright rightand copyrighted article in respect of software transactions
Madras High Court rules payment for dedicated bandwidth is royalty (Verizon)
Madras HC rules on depreciation of non-compete fee paid(Pentasoft Technologies)
Global Tax Alert - OECD holds public consultation on BEPS-related reporting and transfer pricing issues
RBI allows unlisted companies to raise capital abroad by way of DRs/FCCBs without requirement of prior/subsequent listing in India
Mumbai Tribunal rules on eligibility of a Danish fiscally transparent entity for tax treaty benefits (A.P. Moller)
CBDT notifies Cyprus as "Notified Jurisdictional Area" as an anti-avoidance measure
October 2013Recent notification issued by CBEC on CENVAT credit reversal of capital goods cleared as waste/scrap
Supreme Court upholds the levy of VAT on sale of flats under construction, affirming the decision in the K. Raheja case - L&T
Supreme Court lays down principles on evaluating "real" accrual of income for levy of tax (Excel Industries)
Delhi HC rules that nonresident is entitled to concessional rate of 10% on long-term capital gains on sale of shares (Cairn UK)
Bangalore Tribunal rules on deductibility of employee share reward discount cross-charged by foreign parent company(Novo Nordisk)
Madras HC rules income under time charter arrangement for ships as "royalty" (Poompuhar Shipping)
Bombay HC rules on the procedural aspect of when a subsequent tax year can be said to be admitted under a pending MAP (UPS Worldwide)
September 2013 Securities and Exchange Board of India amends Preferential Issue rules for listed companies
Liberalisation of FDI Policy
RBI circular liberalizing ECB end use restrictions & clarification on circulars amending investment conditions under ODI & LRS
CBDT amends recently revised rules relating to furnishing information in respect of payments to nonresidents
Mumbai Tribunal, following Karnataka High Court, characterizes payment for computer software as royalty (Reliance Infocom)
Delhi HC reiterates subvention by holding company to its WOS to recoup losses is a non-chargeable capital receipt (Handicrafts & Handloom)
Mumbai ITAT rules that additional consideration received under an open offer agreement is taxable as capital gains and not interest (Genesis)
TP Alert - Ruling of Bombay High Court on maintainability of writ petition on transfer pricing matter (Vodafone India Service Pvt)
Breaking News - Government of India press release on final transfer pricing safe harbour rules
Mumbai ITAT rules that non-recognition of interest income on NPAs as per RBI guidelines would by itself not determine non-taxability thereof (KEC Holdings Ltd)
TP Alert - Indian Tax Administration issues final rules on transfer pricing safe harbor
Mumbai Tribunal rules reimbursement of expenses on secondment of employees not FTS (Temasek)
Larger Bench decision in the case of free supplies for construction services (Bhayana Builders )
APAC Tax Matters - thirteenth edition
Circulars prescribing the guidelines for arrest and bail in relation to offences under Service tax, Central Excise and Customs laws
Amendment to Securities and Exchange Board of India (Alternative Investment Funds) Regulations, 2012
Mumbai Tribunal rules compensation for termination of Right of First Refusal for grant of manufacturing rights is not taxable (Parle Soft Drinks)
Revenue appeal admitted in the Punjab & Haryana High Court, against the majority order in the Paul Merchants case (Paul Merchants)
CBDT notifies GAAR Rules
No recovery proceedings when application is made under VCES(Anand Caterers)
August 2013 Operational, Prudential and Reporting Norms for Alternative Investment Funds
Liberalisation of FDI Policy
Mumbai ITAT rules Indian company purchasing online advertising (Pubmatic)
CBDT prescribes information to be provided along with TRC to claim tax treaty benefit
Rajasthan HC rules no withholding on service tax payable on professional/technical fees (Rajasthan Urban Infra.)
Parliamentary Standing Committee report on the Constitution (115th Amendment) Bill, 2011 relating to GST
Delhi Tribunal rules in Maruti Suzuki Ltd. royalty payment case
CBDT revises rules relating to furnishing information in respect of payments to non-residents
Rationalization of Overseas Investment Norms
Indian Tax Administration announces draft rules on Transfer Pricing Safe Harbours
Special Economic Zones (Amendment) Rules, 2013
Guidelines on issue of tax free bonds
Indian Tax Administration announces draft rules on transfer pricing safe harbors
Delhi Tribunal overturns transfer pricing adjustment for excess advertising expenses in the case of a distributor
Foreign Direct Investment – Press Notes 4 to 6 (2013 Series)
Bangalore Tribunal rules on applicability of transfer pricing provisions to assignment of contract (Tellabs)
July 2013 CBDT Circular on TP
CBDT Notification on transaction with persons in NJA
ITAT distinguishes between commercial and non-commercial services rendered by an Indian PE of a US enterprise (Wellinx)
Indian tax administration issues revised circulars on TP issues relating to development centres
Service tax Notification No. 12/2013
Mumbai Tribunal ruling on DAPE (Varian)
Tribunal rules general training services do not satisfy "make available" condition of FTS (Veeda Clinical)
ECB Policy for Asset Finance Companies
Delhi High Court rules stock derivative loss is speculation loss for companies (DLF)
FDI Policy updates
Special Bench rules ESOP discount is deductible on vesting of options (Biocon)
Mumbai ITAT rules that blueprints, to be used in future, satisfy the test of 'make available (Sargent, Lundy)
Government of India notifies maximum rate of interest on rupee denominated bonds for concessional rate of tax to FIIs/QFIs
June 2013 FDI policy Press note 1 and 2 of 2013
Indian Union Cabinet approves non-binding "conciliation" process with Vodafone
MVAT Amendment Rules (applicability of VAT set-off for SEZ units/developers)
Karnataka HC rules that sourcing support activities of a foreign company does not create a taxable presence in India (Nike)
Pune Tribunal rules remission of time barred losses are not taxable (Mula Pravara)
Major recommendations by the Committee on Rationalisation of Investment Routes and Monitoring of Foreign Portfolio Investments
ITAT rules onus of proof is on Tax Authority to establish nonpayment of taxes due by the recipient before proceeding against the payer to collect the taxes (ICICI Bank)
Key decisions in SEBI Board Meeting on June 25, 2013
May 2013 Budget Plus -Loksabha passes FB - Key direct tax amendments to Finance Bill, 2013
Regulatory Alert - Foreign investment in India - Rationalisation of debt limits
CBDT modifies returns forms for tax year 2012-13
Gujarat High Court rules expenses 'paid' during the year are disallowable for withholding tax default (Sikandarkhan)
Delhi Tribunal rules on PE, profit attribution and royalty taxation(Convergys Customer)
SB of Tribunal rules on profit attribution to a PE under the India-UK DTAA (Clifford Chance)
TP Alert -Delhi Tribunal rules on attribution of profits to an Indian permanent establishment of a US company - Convergys
SEBI issues clarifications regarding revised requirements for Stock Exchanges/Listed companies undertaking Scheme of Arrangement under Cos Act 1956
SLP before SC against HC's ruling on non-taxability under India France treaty of an indirect transfer of Indian shares (Merieux Alliance,GIMD, Sanofi, ShanH, Shantha)
Indian Government releases Advance Pricing Agreement Guidance Booklet
Delhi Tribunal upholds LG's cricket sponsorship cost contribution methodology to be at arm's length
Clarifications provided by SEBI on circular prohibiting framing of employee benefit schemes involving acquisition of shares from the secondary market
April 2013 Gujarat High Court rules on weighted deduction on clinical trials for in-house R&D (Cadila Healthcare Ltd.)
TP Alert - Indian tax administration issues circulars on transfer pricing issues relating to development centers
Regulatory Alert on Consolidated FDI Policy 2013
Mumbai ITAT rules on withholding requirement and deductibility of expenses incurred through an intermediary company (CU Inspections)
ITAT follows SB ruling on advertising, marketing, and sales promotion issue in Glaxo Smithkline case
Introduction of Local Body Tax in municipal corporations in Maharashtra
Kolkata Tribunal rules on taxability of online advertisement revenues(Right Florists)
FTP - Amendments in the Foreign Trade Policy 2009-2014
March 2013 Budget Plus - Telecom
Budget Plus- Technology
Budget Plus- Media & Entertainment
Budget Plus- Financial Services
Budget Plus- Retail & Consumer Products
Budget Plus- Aerospace & Defence
Budget Plus- Oil & Gas
Budget Plus- Life Sciences
Budget Plus- International tax provisions
Budget Plus- Automobile
Budget Plus- Infrastructure
Budget Plus- Real Estate
Budget Plus- Human Capital
TP Alert -Mumbai Tribunal rules on transfer pricing aspects of intra-group software development services (Capgemini)
CENVAT credit refund ineligible in respect of onsite services (rendered abroad) prior to 27 February 2010 as the same does not constitute exports (Tech Mahindra)
Maharashtra State Budget – FY 2013 -2014
Delhi High Court issues directions to redress taxpayer's grievances on TDS credit (Court on its own motion)
February 2013 TP Alert -Ruling by Special Bench of Delhi Income-tax Appellate Tribunal on transfer pricing aspects of marketing intangibles (LG Electronics)
Delhi Tribunal rules on royalty secondary source rule in domestic tax laws (Qualcomm Incorporated)
Punjab & Haryana High Court rules single lower withholding tax certificate valid for all units of payer despite having different TANs (Parle Biscuits)
SEBI notifies revised requirements for undertaking Scheme of Arrangements under the Companies Act, 1956
Central Government issues tax rules for electoral trusts
Delhi Income-tax Appellate Tribunal rules on transfer pricing aspects of provision of indenting services (Sumitomo)
High Court in India rules on taxation of indirect transfer under India-France Double Taxation Avoidance Agreement (Sanofi)
Himachal Pradesh HC upholds validity of CBDT Circular on inadmissibility of unethical payments to doctors (Confederation of Indian Pharmaceutical Industry)
Listed Companies prohibited from framing employee benefit schemes involving acquisition of shares from the secondary market
Guidelines for licensing of new banks in the private sector
January 2013 GOI notifies exemption from withholding on specified charges paid to Indian Scheduled banks
CBEC Circular regarding initiation of recovery proceedings
Press Release from the Ministry of Finance and Final Report of the Expert Committee on GAAR
India's new company law seeks to introduce arm's length concept for related party transactions
Bombay HC rules FTC relief available even when foreign taxes are not paid in the relevant tax year (Petroleum India International)
SC rules that lessor is entitled to depreciation on assets given on lease (ICDS)
Bombay High Court approves treaty benefits to a German limited partnership (Chiron Bearing)
CBDT clarifications on contentious issues relating to export of computer software
CBDT notifies Centralised Processing of Statements of TDS Scheme, 2013
TP Alert - Bangalore Tribunal rules on transfer pricing aspects of intra-group contract R&D services (GE India Technology)
Tax Quarter Tax Alerts
December 2012 CBDT notification on Fair Market Valuation guidelines of unquoted equity shares for private companies
Regulatory Alert - Overseas investment by Core Investment Companies
IDT Alert- The Service Tax (Determination of Value) Rules, 2006 which provide for the inclusion of certain expenditure or costs in the value of taxable services held to be ultra vires
Regulatory Alert - Revised regulatory framework for Non Banking Financial Companies
Tribunal on determining destination of export in respect of money transfer services(Paul Merchants Limited)
Indian Tribunal rules on comparability issues in transfer pricing on provision of intra-group software development services (Trilogy)
Bangalore ITAT rules on appropriate tax rate for grossing up payments in absence of PAN (Bosch)
Lok Sabha passes Companies Bill, 2012 which could have far reaching impact on Indian M&A landscape
November 2012 Delhi HC rules on tax treatment of non-compete fee paid (Sharp Business)
Mumbai Tribunal on the interpretation of "dealt with" in the Other Income article of the India-Swiss DTAA in respect of international shipping profits( (Mediterranean Shipping Company)
Hyderabad Tribunal rules carbon credit entitlement as capital receipt (My Home Power)
2012 Protocol amending the 1993 India UK DTAA
Delhi ITAT rules on characterization and taxability of payments for accessing information on website (ONGC Videsh)
October 2012 Draft Report of Expert Committee on Retrospective Amendments relating to indirect transfer
India includes comments in draft UN Practical Manual on Transfer Pricing Issues for Developing Countries
Additional reporting requirement for a Branch Office, Liaison Office and Project Office established in India by Foreign entities
Final report of Accounting Standards Committee of CBDT
Supply of Goods and Services by Special Economic Zones to Domestic Tariff Areas against payment in foreign exchange
Madras HC rules on non-allocation of common Head Office expenses to tax holiday qualifying units(Hindustan Lever Ltd)
September 2012 This alert summarizes the Announcement of FDI in multi-brand retailing, broadcasting, civil aviation and others.
India publishes rules for implementing Advance Pricing Agreements
Expert Committee Recommendations on GAAR
Excise duty to be computed on the basis of manufacturing cost plus profit where the goods are sold at a price below the cost of production(Fiat India)
VAT on sale of under-construction flats in Maharashtra(MCHI)
SC rules discount not in the nature of commission (Ahmedabad Stamp Vendors)
Clarification regarding levy of Service tax on construction services in respect of Redevelopment and Slum Rehabilitation Projects and on Floor rising charges
Delhi HC rules that distinction between copyrighted article and copyright right still relevant under DTAA despite retrospective amendment to domestic tax law definition of 'royalty' ( Nokia Networks OY)
Liberalisation of FDI Policy
Liberalisation of FDI Policy (Press Notes 4 to 8)
Delhi Tribunal issues ruling on transfer pricing for procurement companies(GAP International)
CBDT Circular on approval for foreign currency borrowings to avail lower withholding tax rate
CBDT notifies format of application and procedure for obtaining a TRC
Mumbai Tribunal rules on selection of transfer pricing method and on method of averaging of comparable data (RBS)
Supreme Court rules penalty cannot be levied for inadvertent mistake (PwC Pvt. Ltd.)
Mumbai Tribunal rules on income classification and PE in respect of e-commerce transaction (eBay International AG)

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