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Family Arrangements – Taxation & Legal Aspects

Income Tax : Family disputes and consequential family partition and family arrangements are not new in Indian history. Since ages, the human ci...

May 2, 2020 24138 Views 0 comment Print

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 R...

August 26, 2018 43178 Views 3 comments Print

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 provis...

August 25, 2018 108085 Views 1 comment Print

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 ...

August 24, 2018 124917 Views 4 comments Print

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 Permane...

August 20, 2018 253919 Views 0 comment Print


Latest Posts in Rajesh Dhawan

Family Arrangements – Taxation & Legal Aspects

May 2, 2020 24138 Views 0 comment Print

Family disputes and consequential family partition and family arrangements are not new in Indian history. Since ages, the human civilization has been exposed to disputes, settlement and arrangements within the family.

Computer Software- Direct Tax Implication

August 26, 2018 43178 Views 3 comments Print

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.

Royalties and Fees for Technical Services [Article 12]

August 25, 2018 108085 Views 1 comment Print

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 recipient will depend upon the provisions of the tax laws of such home country.

Demerger- Tax Implication on Individual

August 24, 2018 124917 Views 4 comments Print

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 merger a statutory disintegration or separation of two or more companies by the transfer of the properties to one surviving company. 

Analysis of the word ‘Permanent Establishment’

August 20, 2018 253919 Views 0 comment Print

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.

Intellectual Property Rights -Taxation Aspect

August 19, 2018 50536 Views 0 comment Print

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 need for highly skilled human resources. Geographical barriers to trade among nations are collapsing due to globalisation, a system of multilateral trade and a new emerging economic order. It is therefore quite obvious that the complexities of global trade would be on the i

Dividend Stripping Transactions – Income tax provisions

August 18, 2018 88083 Views 2 comments Print

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.

Right Issue and IAS 32 Implication

March 9, 2017 2142 Views 1 comment Print

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.

Translation of foreign currency financial statements

March 9, 2017 16626 Views 0 comment Print

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.

Nil Excise Duty Still Taxable

April 24, 2014 21285 Views 0 comment Print

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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