The issue of taxation of share holder activity which sans clarification by CBDT, is often subject of dispute forms the basis of discussion in the Article section of the January 2015 issue of Direct Tax Amicus. Central purchasing authority not being beneficial owner for purpose of DTAA, taxability of amount received for international sales promotion and data link changes not being FTS are some of the issues covered in the case law summaries in the Ratio Decidendi section.
January, 2015/Issue-06