http://www.itatonline.org/articles_new Articles by Legal Luminaries on Income-tax issues and controversies of recent interest Wed, 25 Jan 2012 01:40:07 +0000 en hourly 1 http://wordpress.org/?v=3.3.1 http://www.itatonline.org/articles_new/index.php/vodafone-judgement-guide-to-law-laid-down-by-the-supreme-court/ http://www.itatonline.org/articles_new/index.php/vodafone-judgement-guide-to-law-laid-down-by-the-supreme-court/#comments Sat, 21 Jan 2012 16:07:02 +0000 admin http://www.itatonline.org/articles_new/?p=900 Vodafone International Holdings B.V. vs. UOI the Supreme Court has laid down several important and far-reaching principles of law on tax planning vs. tax avoidance, interpretation of s. 9, applicability of s. 163, TDS obligations u/s 195, etc. Our expert editorial team has carefully analyzed the entire judgement and identified all the core principles therein]]> http://www.itatonline.org/articles_new/index.php/vodafone-judgement-guide-to-law-laid-down-by-the-supreme-court/feed/ 14 http://www.itatonline.org/articles_new/index.php/taxation-of-real-estate-development-contracts-ready-reckoner-of-case-laws/ http://www.itatonline.org/articles_new/index.php/taxation-of-real-estate-development-contracts-ready-reckoner-of-case-laws/#comments Sun, 11 Dec 2011 09:41:26 +0000 admin http://www.itatonline.org/articles_new/?p=889 http://www.itatonline.org/articles_new/index.php/taxation-of-real-estate-development-contracts-ready-reckoner-of-case-laws/feed/ 7 http://www.itatonline.org/articles_new/index.php/the-verdict-in-reuters-case-on-dependent-pe-is-not-correct/ http://www.itatonline.org/articles_new/index.php/the-verdict-in-reuters-case-on-dependent-pe-is-not-correct/#comments Thu, 08 Dec 2011 08:29:24 +0000 admin http://www.itatonline.org/articles_new/?p=875 Reuters, the Tribunal held that a dependent agent would be a “Permanent Establishment” even if it did not have the power to conclude contracts on behalf of the enterprise. The author, a former Vice-President of the Tribunal & now a practicing advocate, argues that this verdict is not correct]]> http://www.itatonline.org/articles_new/index.php/the-verdict-in-reuters-case-on-dependent-pe-is-not-correct/feed/ 0 http://www.itatonline.org/articles_new/index.php/analysis-of-three-important-decisions-june-to-october-2011/ http://www.itatonline.org/articles_new/index.php/analysis-of-three-important-decisions-june-to-october-2011/#comments Tue, 22 Nov 2011 08:09:53 +0000 admin http://www.itatonline.org/articles_new/?p=864 http://www.itatonline.org/articles_new/index.php/analysis-of-three-important-decisions-june-to-october-2011/feed/ 4 http://www.itatonline.org/articles_new/index.php/taxing-international-transactions-by-lifting-the-corporate-veil/ http://www.itatonline.org/articles_new/index.php/taxing-international-transactions-by-lifting-the-corporate-veil/#comments Tue, 25 Oct 2011 13:25:27 +0000 admin http://www.itatonline.org/articles_new/?p=848 Vodafone, Richter Holdings & Aditya Birla have reignited the debate on the extent to which international transactions can be taxed by lifting the corporate veil. The authors have researched the entire law on the subject in different countries and explained the position in India with specific reference to the General Anti Avoidance Rule in the Direct Tax Code. The valuable research will enable assessees to properly structure their transactions and steer clear of the pitfalls that their peers have encountered]]> http://www.itatonline.org/articles_new/index.php/taxing-international-transactions-by-lifting-the-corporate-veil/feed/ 4 http://www.itatonline.org/articles_new/index.php/is-income-from-software-taxable-as-royalty/ http://www.itatonline.org/articles_new/index.php/is-income-from-software-taxable-as-royalty/#comments Tue, 30 Aug 2011 07:10:15 +0000 admin http://www.itatonline.org/articles_new/?p=833 Microsoft/ Gracemac, it was held that the income was assessable as "royalty" while a diametrically opposite view was taken in TII Team. The author has analyzed the entire law on the subject and explains why the law laid down in TII Team is the correct law on the subject]]> http://www.itatonline.org/articles_new/index.php/is-income-from-software-taxable-as-royalty/feed/ 5 http://www.itatonline.org/articles_new/index.php/the-law-of-tds-us-194c-controversies-solutions/ http://www.itatonline.org/articles_new/index.php/the-law-of-tds-us-194c-controversies-solutions/#comments Sun, 28 Aug 2011 13:27:45 +0000 admin http://www.itatonline.org/articles_new/?p=825 http://www.itatonline.org/articles_new/index.php/the-law-of-tds-us-194c-controversies-solutions/feed/ 17 http://www.itatonline.org/articles_new/index.php/anna-hazare-one-little-finger-is-enough/ http://www.itatonline.org/articles_new/index.php/anna-hazare-one-little-finger-is-enough/#comments Sun, 21 Aug 2011 11:13:29 +0000 admin http://www.itatonline.org/articles_new/?p=807 http://www.itatonline.org/articles_new/index.php/anna-hazare-one-little-finger-is-enough/feed/ 21 http://www.itatonline.org/articles_new/index.php/s-50b-capital-gains-on-slump-transactions-a-comprehensive-analysis/ http://www.itatonline.org/articles_new/index.php/s-50b-capital-gains-on-slump-transactions-a-comprehensive-analysis/#comments Wed, 27 Jul 2011 17:03:21 +0000 admin http://www.itatonline.org/articles_new/?p=792 http://www.itatonline.org/articles_new/index.php/s-50b-capital-gains-on-slump-transactions-a-comprehensive-analysis/feed/ 5 http://www.itatonline.org/articles_new/index.php/forget-tax-planning-get-ready-for-gaar-in-dtc-2010/ http://www.itatonline.org/articles_new/index.php/forget-tax-planning-get-ready-for-gaar-in-dtc-2010/#comments Sun, 24 Jul 2011 07:51:30 +0000 admin http://www.itatonline.org/articles_new/?p=778 http://www.itatonline.org/articles_new/index.php/forget-tax-planning-get-ready-for-gaar-in-dtc-2010/feed/ 9