External Commercial Borrowings Archives

Cyril Amarchand Mangaldas advises Blue Coral Investment Holdings Pte. Limited Y CIA S.R.C and Arjas Steel Employee Benefit Trust (“ESOP Trust”) in the sale of their entire shareholding to Sandur Manganese & Iron Ores Limited

Cyril Amarchand Mangaldas (CAM) advises Blue Coral Investment Holdings Pte. Limited Y CIA S.R.C (a spanish affiliate of ADV Partners) (“ADV”) and

Experts Corner Khaitan & Co

Setting Sun on the Beneficial Tax Regime for Offshore Debt under the ECB and FPI-Rupee Bond Routes

by Manisha Shroff† Ritu Shaktawat††, and Sneh Shah†††
Cite as: 2023 SCC OnLine Blog Exp 64

Case Briefs Tribunals/Commissions/Regulatory Bodies

Payment received by assessee from foreign company for business support services cannot be treated as FTS under Art. 12 (5) of India Netherlands DTAA: ITAT reiterates

ITAT noted that an identical issue was subject matter of consideration of the Tribunal in assessee’s own case, hence following the precedent, the Tribunal directed that the payment received in this case cannot be treated as FTS under Article 12 (5) of India Netherlands DTAA.