<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2021 (9) TMI 735 - AUTHORITY FOR ADVANCE RULINGS — NCR BENCH (INCOME-TAX)</title>
    <link>https://www.taxtmi.com/caselaws?id=412390</link>
    <description>The Authority clarified that the applicant&#039;s questions focused on tax treaty perspectives rather than share valuation issues. The objections raised by the Revenue regarding fair market value determination were rejected. The application was admitted for further proceedings under section 245R(2) of the Act, highlighting the complex interplay between tax treaties, capital gains tax, and the obligation to deduct tax at source in cross-border transactions.</description>
    <language>en-us</language>
    <pubDate>Mon, 18 Jan 2021 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 15 Sep 2021 21:07:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=655926" rel="self" type="application/rss+xml"/>
    <item>
      <title>2021 (9) TMI 735 - AUTHORITY FOR ADVANCE RULINGS — NCR BENCH (INCOME-TAX)</title>
      <link>https://www.taxtmi.com/caselaws?id=412390</link>
      <description>The Authority clarified that the applicant&#039;s questions focused on tax treaty perspectives rather than share valuation issues. The objections raised by the Revenue regarding fair market value determination were rejected. The application was admitted for further proceedings under section 245R(2) of the Act, highlighting the complex interplay between tax treaties, capital gains tax, and the obligation to deduct tax at source in cross-border transactions.</description>
      <category>Case-Laws</category>
      <law>Income Tax</law>
      <pubDate>Mon, 18 Jan 2021 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=412390</guid>
    </item>
  </channel>
</rss>