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Direct Tax Amicus

Direct Tax Amicus covers major changes in income tax laws. This newsletter contains an article on issue of topical interest or developing jurisprudence, notifications and circulars issued during the period and important decisions and judgments (under Ratio Decidendi) covering various facets of income tax law and procedures. It usually covers recent developments pertaining to classification of expenditure, application of transfer pricing (TP) provisions, issues around DTAAs, computation of income, exemptions, etc.

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  • Direct Tax Amicus: December 2014
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    Direct Tax Amicus: December 2014

    The December 2014 issue of Direct Tax Amicus features an article on taxation of Engineering, Procurement and Construction (EPC) contracts which involve complex issues like existence of Permanent Establishment (PE), whether offshore supplies are taxable as FTS and transfer pricing issues. Rat

    Read More 01 Dec 2014
  • Direct Tax Amicus: November 2014
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    Direct Tax Amicus: November 2014

    The highlight of the November 2014 issue of Direct Tax Amicus is the discussion on transfer pricing issues as regards contract research centres in India , featured in the Article Section. The tax-payer friendly instructions issued by CBDT and clarification regarding threshold limit to approa

    Read More 01 Nov 2014
  • Direct Tax Amicus: October 2014
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    Direct Tax Amicus: October 2014

    The article on doing business in India through liaison office (LO), in the October 2014 issue of Direct Tax Amicus highlights the need for vigilance in structuring the format of LO, while applicability of transfer pricing provisions to issue of shares, guarantee being an international transa

    Read More 01 Oct 2014
  • Direct Tax Amicus: September 2014
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    Direct Tax Amicus: September 2014

    The September 2014 issue of Direct Tax Amicus covers criteria for selection of cases for scrutiny (Circular), decision on applicability of transfer pricing provisions to secondary adjustments, eligibility of IT enabled HR services for Section 10A deduction, taxability of services rendered by

    Read More 01 Sept 2014
  • Direct Tax Amicus: August 2014
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    Direct Tax Amicus: August 2014

    The article in August 2014 issue of Direct Tax Amicus discusses the possible unequal treatment of non-resident on restriction of disallowance to 30% in case of TDS defaults on payments to residents. The clarification on taxation of AIFs having status of non-charitable trusts is covered under

    Read More 01 Aug 2014