Blogs
Subdued Matters
Foreign company is completely owned by an Indian company ? Permanent Establishment of a foreign…
Documentation Checklist – Inclusive
Place of business Documents of FCO’s place of business Licenses/trademark of business operations of FCO…
Consequences
CONSEQUENCES Filing of FCO’s regular income-tax returns in India. Global incomes will be taxable in India. FCO’s have…
Definition
DEFINITION ‘Active Business outside India’ is defined as: if the passive income is not more…
Indian Rulings on Poem
INDIAN RULINGS ON POEM The Supreme Court in the case of Erin Estate Vs CIT [1958] 34…
POEM – Place of Effective Management
Place of effective management” is defined in the Act to mean a place where key…
Capital Gain Taxability – Joint Development Agreements (JDA) – whether all issues are addressed in budget 2017?
Joint Development Agreement “JDA” is an arrangement in which land owner introduce land and developer…
Newsletter March – 2017
News around the financial corner of Indian economy are summarized here. It covers important due…