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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Marketing and management services - Even the existence of the ...

Income Tax

April 22, 2015

Marketing and management services - Even the existence of the service per manent establishment in India will not make it taxable because of no involvement of such permanent establishment in earning this income for which the services were rendered outside India - AT

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  1. Market Research may help in Management for that reason the activity of Market Research cannot be classified as Management function when both services are separately taxable - AT

  2. Classification of services - import - Place of supply - job of organizing the event - To be classified as event management service - Not taxable since whole service has...

  3. Income accrued or deemed to accrue in India - marketing and advertising rights that have been granted under the MAA [Marketing and Advertising Agreement'] - rights under...

  4. Income taxable in India - Existence of Permanent establishment (PE) - royalty/fee for technical services (FTS) - India-Germany DTAA - income from supervision services...

  5. Clarification related to guidelines for establishing ‘Piace of Effective Management’ (PoEM) in India - establishment of PoEM for subsidiaries/ group companies.

  6. Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations, 2016 - Notification

  7. Income taxable in India or not - FTS/FIS - payments received by the assessee from its Indian customers on account of Centralized Services - absence of PE in India - The...

  8. Establishment of PE in India – service PE - Article 5 of Indo-UK DTAA – It is thus rightly held that the service PE of the assessee is established in India - AT

  9. Income accrues or arises in India - services to MTR foods Private Limited who is located outside India - Secondment charges paid in respect of the professional services...

  10. Income taxable in India - PE in India - Once we hold that in the light of the present legal position, existence of dependent agency permanent establishment in wholly tax...

 

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