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      “Heads I win, tails you lose” approach of tax authorities rejected by Kolkata ITAT bench
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    • “Heads I win, tails you lose” approach of tax authorities
      Blog

      “Heads I win, tails you lose” approach of tax authorities rejected by Kolkata ITAT bench

      In its recent ruling[1], Kolkata bench of Income Tax Appellate Tribunal (“ITAT”) rejected the retrospective application of General Anti-Avoidance Rule (“GAAR”) on a scheme of amalgamation appr...

      July 28, 2020
    • Blog
      Blog

      ITAT Puts On It’s Thin(king)-Cap – Treatment of Interest Paid on Compulsorily Convertible Debentures Under the Income Tax Laws

      The recent Income Tax Appellate Tribunal (ITAT) Order in CAE Flight Training (India) Pvt. Ltd. (TS-440-ITAT-2019 (Bang)) clarifies how Compulsorily Convertible Debentures (CCDs) are to be treated unde...

      August 12, 2019
    • Insurance-Compensation-Outside-India-for-Loss-of-Interest-in-Indian-Subsidiary-Not-Taxable-in-India-Blog
      Blog

      Insurance Compensation Outside India for Loss of Interest in Indian Subsidiary Not Taxable in India, Holds Delhi ITAT

        In M/s Adidas India Marketing (P.) Ltd. v. Income Tax Officer,[1] the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that the insurance compensation received by the foreign parent due...

      August 8, 2019
    • Are-the-Assets-or-monies-distributed-to-retiring-partners
      Blog

      Never-Ending Saga: Are the Assets/Monies Distributed to Retiring Partners Taxable?

      Disputes involving whether capital gains taxes are leviable on sums/assets paid to retiring partners has been a subject matter of litigation for several decades now. In order to bring clarity, the leg...

      May 22, 2019
    • Patnaik-Blog
      Blog

      Control and Supervision is the Important Factor to Determine the Nature of Reimbursements in Secondment Agreements

      With increasing globalisation of the world economy, the continuous movement of people from one jurisdiction to another has become imminent. However, such decisions have also created a significant amou...

      November 21, 2018
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