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Goods and Service Tax (GST) is being introduced in India under a dual model whereby the central government and the state government will concurrently levy tax on the same value of transaction.... More
Analysis of Integrated Goods and Services Tax
Debasis Ghosh, Deloitte Haskins and Sells LLP
Valuation of Intra-Company supplies- Definiteness expected or wil... A complete clarity on valuation of such supplies will enable the businesses to plan the branch requirements and make transfers in a way that would not cause a very challenging issue to the working capital.... More
Valuation of Intra-Company supplies- Definiteness expected or wil
L Sayee Mohan, Senior Director,
e-waybill - Additional compliance requirement for transportation ... Under the current Indirect Tax regime, a nightmare that many suppliers who have supply chains / logistics covering pan India operations struggle with is “Way Bills” or “Transit Documents.... More
e-waybill - Additional compliance requirement for transportation
Abraham Kuruvilla, Senior Director and Seema Zacharia, Senior Manager,
This article provides brief comparison of provisions relating to cross border restructuring between the Companies Act, 1956 vis-a-vis Companies Act, 2013. It also highlights some of the areas where clarificatio.... More
Cross Border Restructuring - Indian Companies Act, 2013
Rekha Bagry, Partner and Manjit Bhimajiani, Associate Director, M&A Tax, PwC India
Concept of DRP was introduced in Income Tax Act, 1961 for resolving disputes relating to transfer pricing in International transaction and minimize litigation. However, the concept of ‘eligible assessee’ create.... More
AOP Not An ‘Eligible Assessee’ Under DRP Mechanism
CA Gaurav Makhijani And Apoorva Priyadarshini,
This article summarises that at the time of set off and carry forward of losses or depreciation, one needs to consider various aspects such as the nature of business (whether an industrial undertaking or a spec.... More
Treatment of loss of ordinary business v/s Specified business
Mayur Desai - Director, M&A Tax, PwC India
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