The article on doing business in India through liaison office (LO), in the October 2014 issue of Direct Tax Amicus highlights the need for vigilance in structuring the format of LO, while applicability of transfer pricing provisions to issue of shares, guarantee being an international transa
The September 2014 issue of Direct Tax Amicus covers criteria for selection of cases for scrutiny (Circular), decision on applicability of transfer pricing provisions to secondary adjustments, eligibility of IT enabled HR services for Section 10A deduction, taxability of services rendered by
The article in August 2014 issue of Direct Tax Amicus discusses the possible unequal treatment of non-resident on restriction of disallowance to 30% in case of TDS defaults on payments to residents. The clarification on taxation of AIFs having status of non-charitable trusts is covered under