Search Results for Tag : Treaty

Notifications & Circulars

OECD global reforms to curb tax avoidance by MNCs(06.10.2015)

The OECD’s tax reforms, ‘Base Erosion and Profit Shifting’, to help close loopholes that allow companies avoid tax by moving profits to low-tax jurisd.....

Tags : Oecd, tax, multi national, treaty shopping

Judgments

Valid extradition treaty between India and Chile; MEA lambasted for lax attitude(28.04.2016)

India and Chile have subsisting between them a valid extradition treaty, under the Extradition Act 1962, the Supreme Court held.

The Court.....

Tags : extradition, treaty, chile, ministry of external affairs

Cabinet approves Bilateral Investment Treaty between India and Cambodia to boost investment(27.07.2016)

The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has approved Bilateral Investment Treaty (BIT) between India and Cambodia. The Tre.....

Tags : Investment, Bilateral treaty, Approval

News

SC Denies Urgent Hearing on PIL over Indus Waters Treaty(26.09.2016)

Supreme Court has denied to grant an urgent hearing to a PIL seeking declaration of the India-Pakistan Indus Waters Treaty as unconstitutional.

Tags : Supreme Court, Indus Waters Treaty

Supreme Court Junks Plea Seeking Indus Water Treaty As Void(10.04.2017)

Supreme Court has dismissed a PIL seeking court's order declaring Indus Water treaty between India and Pakistan as void.

Tags : Supreme Court, Indus Water treaty

Cabinet approves the Extradition Treaty between India and Lithuania(04.10.2017)

The Union Cabinet chaired by the Prime Minister Narendra Modi has given its approval for the signing and ratification of the Extradition Treaty betwee.....

Tags : Extradition, Treaty, Approval

Cabinet approves accession to WIPO Copyright Treaty, 1996 and WIPO Performance and Phonograms Treaty, 1996(04.07.2018)

The Union Cabinet chaired by Prime Minister Shri Narendra Modi has approved the proposal submitted by Department of Industrial Policy and Promotion, M.....

Tags : Accession, WIPO, Copyright Treaty, Approval

Authority for Advance Rulings Denies Tax Exemption Under India-Mauritius Treaty(28.02.2020)

Authority for Advance Ruling has denied any benefit of the India-Mauritius tax treaty under which the applicable rates are a bit lower. The Authority .....

Tags : Authority for Advance Ruling, Tax Exemption Under India-Mauritius Treaty

ITAT: No Tax Applicable on India-Singapore Tax Treaty(08.12.2020)

Income Tax Appellate Tribunal (ITAT) has held that no tax applicable on the shipping income of foreign vessels under the India-Singapore Tax Treaty.

Tags : Income Tax Appellate Tribunal, India-Singapore Tax Treaty

ITAT: Shipping Income Derived in India from International Traffic is Not Taxable in India(28.07.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that shipping income derived in India from international traffic is not taxable in India a.....

Tags : ITAT, Shipping Income, India-UAE Tax Treaty

Del. HC: Company’s Subsidiary Doesn’t Ipso Facto Constitute its Permanent Establishment(27.02.2025)

Del. HC has held that there is no general presumption in law that a subsidiary can never be acknowledged to be a Permanent Establishment (PE). This is.....

Tags : Delhi High Court, Permanent Establishment, Double Taxation Treaty

Bombay HC: Provisions of Treaty do Not Override Customs Law(17.06.2025)

Bombay High Court has observed that based on a treaty provision that is not transformed or incorporated into the national law or statute, the provisio.....

Tags : Bombay High Court, Customs Law, Treaty Provision