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May 2015

Direct Tax Amicus: November 2014

The highlight of the November 2014 issue of Direct Tax Amicus is the discussion on transfer pricing issues as regards contract research centres in India , featured in the Article Section. The tax-payer friendly instructions issued by CBDT and clarification regarding threshold limit to approach Settlement Commission are covered in the Circulars section. UK LLP qualifying as person under India UK DTAA, payment towards installation charges not being FTS, toll road not to be treated as plant for purpose of depreciation are some of the interesting decisions covered in the Ratio Decidendi section.


November, 2014/Issue-04 November, 2014/Issue-04

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