Author: Arinjay Academy

OVERVIEW OF INDIAN GENERAL ANTI AVOIDANCE RULE (GAAR) PROVISIONS GENERAL ANTI AVOIDANCE RULE (GAAR) PROVISIONS SECTION 95 Power of tax authority to declare an arrangement

GAAR EXAMPLES – 1 : TAX MITIGATION SETTING UP AN UNDERTAKING IN AN SEZ Facts India Chem, an Indian company sets up a unit in

Controlled Foreign Corporation, as the name suggests, is a foreign corporation, which is incorporated in a low tax jurisdiction and are controlled by a person

Module 6 – Taxation of E-commerce Transactions, CA Final International Taxation Elective Paper 6C WHAT IS AN E-COMMERCE TRANSACTION ? E-commerce transactions are transactions of

INTRODUCTION OF NEW CHAPTER OF EQUALIZATION LEVY Considering the potential of new digital economy, and the rapidly evolving nature of business operations, it is  essential

Issues in E-commerce Transactions Determination of Economic Attachment Taxation rules are based on either place of attachment (in case of individuals) or economic  attachment. In

WHAT IS AN E-COMMERCE TRANSACTION ? E-commerce transactions are transactions of buying or selling online, which are made through the use of computers / mobiles/