Rajesh Dhawan

Computer Software- Direct Tax Implication

Income Tax - There is a never ending debate on whether software related payment made by a resident to a foreign recipient is in the nature of Royalties or Fees for Technical Services or Business Income. ...

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Royalties and Fees for Technical Services [Article 12]

Income Tax - Whether or not the royalty/fees for technical services is taxable in India in the hands of the non-resident, will depend on provisions of Income Tax Act, 1961 (‘Act’) and the relevant Double Taxation Avoidance Agreement, if any. Further whether such royalty/ fees for technical services will also be taxed in the home country of the rec...

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Demerger- Tax Implication on Individual

Income Tax - The term ‘demerger’ simply means one company transferring one or more of its business operations into another company(s). The company that transfers such business operation is known as the “demerged” company, while the company to which the business is transferred is known as the “resulting” company. Demerger is an opposite of ...

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Analysis of the word ‘Permanent Establishment’

Income Tax - The concept of Permanent Establishment is one of the most important concepts in International Taxation. The existence of a Permanent Establishment or otherwise, would in most cases determine the exposure to domestic tax liability in the country of source....

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Intellectual Property Rights -Taxation Aspect

Income Tax - Intellectual property rights (IPR) have become important in the face of changing trade environment which is characterized by the following features namely global competition, high innovation risks, short product cycle, need for rapid changes in technology, high investments in research and development (R&D), production and marketing and ne...

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Recent Posts in "Rajesh Dhawan"

Computer Software- Direct Tax Implication

There is a never ending debate on whether software related payment made by a resident to a foreign recipient is in the nature of Royalties or Fees for Technical Services or Business Income. ...

Read More
Posted Under: Income Tax |

Royalties and Fees for Technical Services [Article 12]

Whether or not the royalty/fees for technical services is taxable in India in the hands of the non-resident, will depend on provisions of Income Tax Act, 1961 (‘Act’) and the relevant Double Taxation Avoidance Agreement, if any. Further whether such royalty/ fees for technical services will also be taxed in the home country of the rec...

Read More
Posted Under: Income Tax |

Demerger- Tax Implication on Individual

The term ‘demerger’ simply means one company transferring one or more of its business operations into another company(s). The company that transfers such business operation is known as the “demerged” company, while the company to which the business is transferred is known as the “resulting” company. Demerger is an opposite of ...

Read More
Posted Under: Income Tax |

Analysis of the word ‘Permanent Establishment’

The concept of Permanent Establishment is one of the most important concepts in International Taxation. The existence of a Permanent Establishment or otherwise, would in most cases determine the exposure to domestic tax liability in the country of source....

Read More
Posted Under: Income Tax |

Intellectual Property Rights -Taxation Aspect

Intellectual property rights (IPR) have become important in the face of changing trade environment which is characterized by the following features namely global competition, high innovation risks, short product cycle, need for rapid changes in technology, high investments in research and development (R&D), production and marketing and ne...

Read More
Posted Under: Income Tax |

Dividend Stripping Transactions – Income tax provisions

Dividend stripping refers to transacting in shares or securities linked to shares of a company on which dividend is payable. Typically, a dividend stripping transaction can be explained with an illustration....

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Posted Under: Income Tax |

Right Issue and IAS 32 Implication

A rights issue is basically when a company offers existing shareholders a right to purchase additional shares of the company at a given price, which is at a discount to the prevailing market price of the stock, to make the offer enticing for the shareholder and to ensure that the rights offer is fully subscribed to. ...

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Posted Under: Income Tax |

Translation of foreign currency financial statements

IASs have no explicit concept of functional currency. Whatever currency the accounts are presented in is simply known as the reporting currency (all other currencies are foreign currencies) and its role in the translation processes is similar to that of the US and UK functional currency. ...

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Posted Under: Income Tax |

Nil Excise Duty Still Taxable

It is commonly known that levy of excise duty arises on manufacture and the duty is collected on removal of goods from the factory. However, all manufacturing process does not attract levy of excise duty unless some basic conditions are met. ...

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Posted Under: Income Tax |

Special Economic Zones-Notifications/Exemptions Withdrawn

Amendments by Finance Act, 2011 to withdraw exemption from MAT & Dividend Distribution Tax to SEZ developers/units are not unconstitutional. In the impugned amendment it is made clear that it is prospective in nature. Therefore the impugned amendments can neither be said unreasonable or arbitrary....

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Posted Under: Income Tax |

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