Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Money Laundering - The petitioner sought exemption...     TaxTMI    Refund with interest - statutory period of 60 days...     TaxTMI    Levy of penalty - Compliance with the E-Way bill as...     TaxTMI    Illegal arrest or not - detention for more than 24...     TaxTMI    Validity of assessment order - The court noted that...     TaxTMI    Levy of GST - Place of supply - Tax imposed on...     TaxTMI    Validity of reduction of fine and penalty -...     TaxTMI    Addition u/s 68 - burden of proof - share...     TaxTMI    LTCG - exemption claimed u/s 54F - fractional...     TaxTMI    Validity of assessment order - Best judgment...     TaxTMI    Nature of land sold - agricultural land - distance...     TaxTMI    The Allahabad High Court addressed the denial of a...     TaxTMI    Condonation of delay in filing income tax return...     TaxTMI    Service of SCN - plea of not having accessed the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

One of the group companies of Marriott has received royalty ...

Income Tax

January 17, 2015

One of the group companies of Marriott has received royalty payment @ 0.5% of gross revenue and the assessee company has received about 3% gross revenue towards marketing program. Thus it is clear tax planning by adopting colourable device - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of the group, namely, Right Choice Group of Companies - Lifting of...

  2. Addition of payment made for legal professional charges - CIT(A) observed that payments do not relate to the professional services received by the assessee but other...

  3. Principles of natural justice - allegation is that SCN issued with a pre- determined and closed mind - it prima-facie appears that the SCN fell into the category of...

  4. Lesser penalties for One Person Companies or small companies - lesser penalties (not be more than one-half) for one person companies and small companies - Section 446B...

  5. ALP of the international transaction of payment of Fees for Management services - 5% mark-up under Cost plus method - Even if, we proceed with the assumption that the...

  6. Manpower Supply service - centralized group company providing various services to other group company - MPCMS is providing personnel to MFL and other group companies -...

  7. Validity of Assessment order against the Company dissolved u/s 560(5) of the Companies Act - appellant-company was struck off from the Register of Companies and stood...

  8. TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

  9. Rejection of books of accounts u/s 145 (3) - AO by recklessly rejecting the books of account proceeded to estimate the income by applying profit @ 5% of the gross...

  10. Companies (Incorporation) Seventh Amendment Rules, 2019 - forms RD-1 and RD GNL-5, substituted.

  11. Oppression and Mismanagement - it will be detrimental to the interest of the company if litigation is continued on one pretext or other either by one group or the other....

  12. Facilitating certain strategic disinvestment - Definition of "strategic Investment" has been amended to include sale of sharholding by CG/SG/PSU in a Public company or a...

  13. The Indian branch of the VIPL is not dependent agent of VGCs and therefore, it does not constitute PE for various Varian companies in India, as per Article 5(4) 5(5),...

  14. TP Adjustment - Adjustment in the transaction of payment of royalty - Royalty payments made by the subsidiary for using certain intangible properties and services. - The...

  15. Interest free advances given by the assessee to its group concerns - the assessee and its group concerns were paying the taxes at the maximum marginal rate as evident...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: notice u/s 73 converted to 74
F: Partner Remuneration
H: Jurisdiction - power of Joint Commissioner (Investigation) Enforcement...
H: Valuation of export goods - Iron Ore Fines - transaction value - FOB p...
H: Foreign Tax Credit (FTC) u/s 90 r.w. Article 25 India US Treaty (DTAA)...
H: Levy of GST on Extra Neutral Alcohol (ENA) supplied by the petitioner ...
H: Liability to pay Service Tax when the main contractor has already paid...
H: Implementation of the Resolution Plan and change in management and con...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Addition u/s 50C r.w.s. 56(2)(vii) (b) - the buyer of the property - T...
H: Cancellation of warehouse licenses - Penalty u/s 117 - The Tribunal fo...
N: Seeks to impose Anti-dumping duty on import of Pentaerythritol from Ch...
H: Freezing the Demat Accounts of the petitioners - The Calcutta High Cou...
H: Assessment against non existent company - name of company struck off b...
H: Computation of capital Gain - Disallowance being expenses towards the ...
H: CENVAT Credit - exempt service or not - amount of interest received by...
H: Levy of safeguard duty - Determination of effective date and time of i...
H: Dishonour of Cheque - vicarious liability - Whether service of notice ...
H: Defreezing of bank accounts - Implication of Non-Reporting of Seizure ...
A: ITC is not available for the construction of the immovable property fo...
A: CORE BANKING SYSTEM
A: Liability to pay GST under RCM goes beyond taxable territory
F: composition dealer - DRC - 01
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
A: Deciphering GST Notification: Tax Implications of Corporate Guarantees
A: Tax leviable at 12 percent on Mango Pulp from the beginning of GST
A: ONUS IS ON THE PART OF SERVICE PROVIDER TO PROVE THAT THE SERVICES ARE...
A: GSTR 2A and GSTR 3B during 2018-19
A: Delhi Court rules against ITC denial to NBFCs’ recovery agents.