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Ca Vidhu Duggal

Latest Posts by Ca Vidhu Duggal

Employee Secondment Reimbursements Taxable as FTS as’Make Available’ Test Was Satisfied: Delhi HC

July 1, 2026 213 Views 0 comment Print

Delhi High Court held the ITAT failed to properly examine the ‘make available’ test for secondment payments, set aside its order, and ruled for the Revenue.

Transfer Pricing MAM Selection: Germany–India Subsidiary Case (TNMM Approach)

April 14, 2026 420 Views 0 comment Print

The issue was identifying the correct transfer pricing method for intercompany transactions. The conclusion holds that TNMM is appropriate where one entity performs routine functions with available comparables.

Structuring a UAE Free Zone Company to Benefit from 0% Corporate Tax

March 26, 2026 549 Views 0 comment Print

The article explains that 0% corporate tax in UAE Free Zones is not automatic and requires meeting specific conditions. The key takeaway is that eligibility depends on substance, qualifying income, and compliance.

Can a Subsidiary Company create a PE of Foreign Holding Company in India?

February 7, 2026 1053 Views 0 comment Print

xplains how the functions performed by an Indian subsidiary are tested under Article 5 to determine whether a foreign company forms a PE in India.

Taxation of Indian and foreign Income for Indian and foreign Citizens

January 28, 2026 1440 Views 0 comment Print

The issue focuses on whether income is taxable in India or abroad after a change in residency. DTAA provisions ensure that the same income is not taxed twice.

Raising Foreign Funding? One FEMA Mistake Can Kill Your Startup

December 24, 2025 642 Views 0 comment Print

Many companies face penalties for ignoring share valuation, late filings, and KYC lapses when receiving foreign investment. Learn how to avoid these critical compliance errors.

How to Setup a Manufacturing Company in India – A Complete Legal & Compliance Guide

September 30, 2025 2406 Views 0 comment Print

India offers foreign companies lower corporate tax rates (15-22%), skilled, low-cost labor, government subsidies, and vast consumer demand. Entity options include WOS, LLP, or JV.

Mandatory Softex Filing for IT/ITeS Exporters – RBI & FEMA Compliance Guide

September 23, 2025 11268 Views 1 comment Print

Learn about Softex forms, mandatory for Indian IT exporters to report software exports to the RBI and comply with FEMA regulations.

FEMA Rules in India for NRIs – A Complete Guide

September 1, 2025 8004 Views 0 comment Print

Understand the key FEMA regulations that govern NRIs in India, including rules for banking, investments, property transactions, and repatriation of funds.

How to Establish a Branch Office in India by a Foreign Company: Step-by-Step Guide

August 4, 2025 3132 Views 1 comment Print

Learn the process for a foreign company to open a Branch Office in India. This guide covers eligibility, permitted activities, and required compliance steps.

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