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Key highlights of Protocol amending India-Mauritius DTAA

Amended India-Mauritius DTAA inserts new FTS article providing source based

May 12,2016

Text of Protocol amending India Mauritius DTAA

Text of Protocol amending India Mauritius DTAA


May 12,2016

SC: Recognises 'Deewar' between re-assessment & revision; Sec. 263 order not contingent on show-cause issuance

SC allows Revenue’s appeal  in Amitabh Bachchan case and reverses Bombay HC order for AY 2001-02 restoring revisional order passed by the

May 11,2016

ITAT: Upholds royalty taxation; Services under management agreement resulted in imparting commercial experience

Bangalore ITAT rules in favour of Revenue, holds that amount received by UK resident from its Indian affiliate

May 11,2016

ITAT: No construction-PE for Mauritian Co., rejects project aggregation for PE determination threshold

Mumbai ITAT rules that income arising to assessee (a Mauritian entity)  from installation and construction of off-shore platforms in India,

May 10,2016

HC: Interest on enhanced land compensation not hit by Sec 145A; 2009-amendment inapplicable

Gujarat HC allows assessee’s writ, holds that interest on enhanced compensation doesn’t fall within the ambit of the expression “interest”

May 09,2016

HC: Reverses ITAT, No PE for Nortel US; Equipment supplies to Reliance not taxable

Delhi HC sets aside ITAT order, holds that activities carried out by assessee’s (Nortel US) Indian subsidiary (Nortel

May 04,2016

SC: Hotel tips not salary absent reference to employment contract, TDS inapplicable

SC reverses Delhi HC order, holds that TDS u/s 192 on salaries is not applicable on payment of

Apr 26,2016

HC: Quashes non-speaking ITAT-order upholding Sec14A disallowance absent consideration of co-ordinate bench ruling

Bombay HC quashes ITAT order upholding Sec 14A disallowance, holds that ITAT order passed without dealing with its

Apr 21,2016

SC: Dismisses Revenue’s SLP; No Sec 194J TDS on wheeling charges for electricity transmission

SC dismisses Revenue’s SLP against Delhi HC order holding that payment towards “wheeling charges” was not taxable as

Apr 19,2016