What is Treaty Shopping
WHAT IS TREATY SHOPPING? Treaty shopping refers to a “situation where a person who is not entitled to benefits of a tax treaty makes use-in
June 28, 2019
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Category: CA Final International Taxation
CA Final International Taxation Book by Arinjay Jain – Paper 6C
CA Final International Taxation book is meant for students of CA Final , who have opted for international taxation as an Elective Paper, as well
March 6, 2019
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ICAI Announcement – Section Wise and Skill Wise Weightages of Marks
ICAI ANNOUNCEMENT – SECTION WISE AND SKILL WISE WEIGHTAGES OF MARKS REVISED FOR SELECT PAPERS ICAI has recently revised the section wise , and skill
March 2, 2019
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CA Final Amendment – Transfer Pricing – Country by Country reporting
CA Final Amendment – Country by Country reporting – Provision of Finance Act 2018 – The various provisions relating to country by country reporting are
February 16, 2019
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CA Final Amendment – Non Resident – International Taxation
AMENDMENT MADE BY FINANCE ACT , 2018 – BUSINESS CONNECTION WHEN AGENT OF NON-RESIDENT HAS AUTHORITY TO CONCLUDE CONTRACTS IN INDIA – SECTION 9(1)(i) The
February 16, 2019
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ICAI CA Exams Datesheet / Timetable for May 2019
The Institute of Chartered Accountants of India [Set up by an Act of Parliament] Post Box No.7112, ‘ICAI BHAWAN’, Indraprastha Marg New Delhi – 110002
February 15, 2019
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CA Final Question Papers and Suggested Answers by ICAI
CA Final Question Papers Nov 2018 (New Scheme) CA Final Question Papers Nov 2018 (Old Scheme) CA Final Question Papers and Suggested Answers May 2018
December 19, 2018
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telegraphic transfer buying rate
Telegraphic transfer buying rate and telegraphic transfer selling rates are used to determine capital gains in INR under first proviso to Section 48 of the
October 16, 2018
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Capital Asset Meaning
CAPITAL ASSET MEANING Capital asset meaning is given as under : – Property of any kind held by an assessee, whether or not
October 9, 2018
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Section 44DA of Income Tax Act
INCOME BY WAY OF ROYALTIES AND FEES FOR TECHNICAL SERVICES IN CASE OF NON-RESIDENTS – SECTION 44DA OF INCOME TAX ACT SECTION 44DA OF INCOME
October 9, 2018
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Business connection Income Tax Act
Business connection Income Tax Act Business connection is relevant to decide taxability of foreign companies doing business in India . Thus, it is important to
October 9, 2018
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Section 9 of Income Tax Act
Section 9 of Income Tax Act is specifically meant for non-residents, as residents are liable to pay tax on their global income, i.e., Indian income
October 9, 2018
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