| CLL_Art1531 | 2023 - International Taxation—Taxability of Roaming Charges Whether the Roaming Charges, Where No Access to the Network and Related Process or Equipment Which Were Used by the Assessee to Provide the Telecommunication Service, Taxable?
Akhilesh Kumar Sah |
| CLL_Art1529 | 2023 - International Taxation—Income Scoping Income Scoping with Interplay of DTAA
Srivatsan Ranganathan |
| TR_Art1515 | 2023 - International Taxation—Issuance of Notice DIN Communication To Assessee Is Invalid : An International Taxation Case
Akhilesh Kumar Sah |
| CLL_Art1518 | 2023 - International Taxation—Taxation of Corporate Guarantee fee Whether Corporate Guarantee fee, Technology fee used in India provided by foreign company taxable in India : Metso Outotec OYJ’s Case
Akhilesh Kumar Sah |
| TR_Art1507 | 2023 - International Taxation—DTAA Controversies in the MFN Clause of DTAA’s
Srivatsan Ranganathan |
| CLL_Art1509 | 2023 - International Taxation—Transfer Pricing Attribution of the Offshore Supplies from outside India to the PE in India: Whether Profit or Loss on Offshore Supplies can be Attributed to the PE?
Akhilesh Kumar Sah |
| CLL_Art1482 | 2023 - International Taxation—Transfer Pricing When the Order of TPO is Barred by Limitation, the Entire Transfer Pricing Adjustment Proposed by TPO in International Transaction Becomes Non-Est and is Liable to be Quashed
Akhilesh Kumar Sah |
| TR_Art1482 | 2023 - International Taxation—Assessment Draft Assessment Order and Consequent Final Assessment Order Passed by AO When Barred by Limitation Under Section 153, is Liable to be Quashed
Akhilesh Kumar Sah |
| CLL_Art1474 | 2023 - International Taxation—Permanent Establishment Whether Income Arising to a Non-Resident Can be Taxed as Business Income in India Without a PE?
Akhilesh Kumar Sah |
| TR_Art1480 | 2023 - Tax Residency Whether Tax Residency Certificate is a Sufficient Proof to Establish Residency?
Akhilesh Kumar Sah |
|