Nishith Desai Associates

Locations

India's Authority for Advance Rulings holds payments for consultancy and marketing fees taxable in India

09-30-2005

"Mauritius is OKAY” says FIPB

11-11-2008

"Software Development Expenditure" considered as "R & D"

05-15-2003

‘Economic nexus’ necessary for taxing foreign company’s profits in India

06-06-2007

A question of territorial nexus: Clifford Chance gets relief from high pitched assessment

12-31-2008

A Tax-free Game of Golf

10-21-2008

AAR analyses interpretation of ‘fees for technical services’ with respect to services provided by Intertek UK to Intertek India

11-14-2008

AAR applies the ‘Look Through’ approach – denies treaty relief to a Mauritian entity on transfer of Indian shares

03-12-2020

AAR denies Parent-Subsidiary Capital Gains Exemption in Buyback, upholds Taxability under Section 46A

05-31-2021

AAR denies ruling on a transfer pricing application

01-13-2005

Aar holds indirect transfer tax inapplicable to sale of shares of a German company

01-29-2018

AAR rejects advance ruling application for non-disclosure of material facts

05-18-2021

AAR wishes Ikea's Indian Liaison Office a tax free New Year

01-05-2009

Advance Ruling Mechanism introduced in the Customs and Excise Laws of India

02-04-2002

All income tax returns shall not be subject to scrutiny

10-31-2000

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

Amendments to Finance Bill, 2023

03-29-2023

Amendments to the Finance Bill, 2020

03-25-2020

An update on the recent international tax rulings in India

01-30-2008

Angel Tax – impact on foreign investment

06-02-2023