Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Even if it is a subsidiary company, as submitted by the learned ...


Subsidiary Company Viewed as Separate Legal Entity from Parent, GE ITC Not an Extension of GE USA.

July 19, 2014

Case Laws     Service Tax     AT

Even if it is a subsidiary company, as submitted by the learned counsel, a subsidiary company is considered as a separate entity in the eyes of law. Therefore GE ITC is not an extended arm for GE USA - AT

View Source

 


 

You may also like:

  1. The case involved determining the liability of a subsidiary company to pay service tax for services provided by its parent company in the USA. The subsidiary had...

  2. Expenditure incurred by subsidiary company for overseeing and executing contracts entered by parent company cannot be considered as business loss of subsidiary....

  3. Rejection of refund claim - Status of the Subsidiary as a Distinct Person - Export of software development services - The High Court examined the provisions of Section...

  4. ITAT held that for a 100% subsidiary of a listed parent company, Section 56(2)(viib) does not apply when shares are issued at premium. The tribunal determined that since...

  5. Classification of services - employee of the parent company, Nektar USA, was sent to India on a secondment to work as a full time Managing Director of the Indian company...

  6. Supply of Services - activity of holding of shares of subsidiary company by holding company - During the proceedings, the Central and State Governments issued...

  7. Deemed dividend addition u/s 2(22)(e) - loan transaction from one subsidiary to another subsidiary company with common parent company - It is not possible to accept the...

  8. HC ruled against treating NIPL (subsidiary) as a Permanent Establishment (PE) of Nokia OY (parent company). The court emphasized that Article 5(8) of DTAA requires more...

  9. The High Court addressed the issue of invoking the extended period of limitation for non-payment of service tax. The Court held that the Tribunal's finding of no...

  10. Depreciation on goodwill claimed on acquisition of its subsidiary - the assessee company was holding 95% of total equity share capital of its subsidiary RMIPL prior to...

  11. Transfer pricing adjustment made to alleged international transaction of AMP expenditure incurred by assessee disallowed due to lack of evidence that assessee agreed to...

  12. Disallowance u/s 36(1)(iii) - claim of interest expenditure - The companies GIL and CNIL are subsidiary companies, which clearly indicates that the investment made by...

  13. TDS u/s 195 - non-deduction of TDS u/s 40(a) (i) - assessee company is a subsidiary company of its parent company in Japan - the appellant is not the PE of Mitusi & Co....

  14. Advances to subsidiary company – Allowability as bad debt – the loss of advance by the assessee company to its 100% subsidiary company is to be allowed as a business loss - AT

  15. Recovery of VAT (Tax) dues - Auction of property - Property was owned by the Directory of the company - Though the Company is the legal entity, the Directors of the...

 

Quick Updates:Latest Updates