Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
Page of 4814
Press 'Enter' after typing page number.
5161 to 5180 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Application for a certificate at nil tax rate was directed to be granted on treaty-based grounds, holding that the competent authority must decide under domestic law while giving due regard to the India-USA tax treaty and must not be driven by revenue targets; the impugned refusal was quashed and a nil-rate certificate ordered within 15 days. Future-year certificates must be issued within 30 days of application unless the authority records a finding of a Permanent Establishment after issuing notice; applicants must disclose all material facts and cooperate with any PE inquiry.
Application for a certificate at nil tax rate was directed to be granted on treaty-based grounds, holding that the competent authority must decide under domestic law while giving due regard to the India-USA tax treaty and must not be driven by revenue targets; the impugned refusal was quashed and a nil-rate certificate ordered within 15 days. Future-year certificates must be issued within 30 days of application unless the authority records a finding of a Permanent Establishment after issuing notice; applicants must disclose all material facts and cooperate with any PE inquiry.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
