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1. Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures - FEMA

2. Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures

3. Revision u/s 264 - Claiming benefit of DTAA - refund of Dividend Distribution Tax (DDT) which was paid wrongly - This was not a case where a deduction was made u/s 195...

4. Transfer of Funds from Non-Resident Ordinary (NRO) account to Non- Resident External (NRE) Account. - Cir. No. 117 Dated: May 7, 2012

5. Discontinuation of Return under Foreign Exchange Management Act, 1999 - Details of guarantee availed and invoked from non-resident entities - Circular

6. External Commercial Borrowings (ECB) denominated in Indian Rupees (INR) - hedging facilities for non-resident entities. - Cir. No. 63 Dated: December 29, 2011

7. TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of...

8. Income taxable in India - TDS on payment to Federal Aviation Agency FAA -USA - the payments are not excluded from the purview of Section 196 on this ground. FAA per se...

9. Permission to a person resident outside India to enter into exchange traded currency derivatives

10. Income accrued in India - Rendering services to non-resident entities - Though, the assessing officer has generally observed that in course of providing services to the...

11. A wholly owned subsidiary set up in India by a non-resident entity, operating in a sector where 100% FDI is allowed in the automatic route and there are no FDI linked...

12. Tax Incentives to International Financial Services Centre - (i) Time limit for exemption on Transfer of assets of the original fund, or its wholly owned SPV to a...

13. Addition u/s 68 - Loans taken from non-resident Indians - the Revenue has taken the contradictory stand in two different assessment years. - No allegation of the Revenue...

14. Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

15. Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...