Withholding Tax on Cloud Services

Case Study : Withholding Tax on Cloud Services Facts: A US based company, earned income from providing cloud services including cloud hosting and other supporting and ancillary services to its Indian customers. Issue: Whether the Indian resident payer is required …

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Handling GST Disputes

International Prospective of handling GST Disputes   GST is a new law but it has president from legacy legislations. Moreover, as many countries have already implemented GST which somewhere known as VAT and their experience being one of the major …

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No GST Refund on Input Services

The Apex Court of India Held that No GST Refund of Input Services in cases where refund of unutilised Input tax credit arises on account of inverted duty structure. Issue before the Apex Court Whether the term ‘net ITC’ defined …

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Taxability of Royalty

Case Study : Taxability of Software Licences as Royalty Whether income from Software Licences and support, maintenance and training services in respect of such software licenses rendered in India by Non-resident is taxable as per provisions of Indian Income tax …

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Vivad se Vishwas Scheme De-coded – Case Study on Disputed Tax

tax disputed

Q.1 During an assessment u/s 143, demand of Rs 20,000 has been raised which comprises of disputed tax of Rs 15,000 and interest on such disputed Rs 5,000. What amount of tax is required to be paid under VSV Scheme …

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Case Study On Intermediary Service Under GST

gst india

An Individual says Mr. B resident of Delhi (India) providing the services to a German client for selling his products in East Asian Countries (Outside India). He charged from his foreign client @ 5 % on the amount of sell …

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Case Study on GST on Services to Own Establishment Based Outside India


A Ltd. located in Gurugram, India providing back hand support services to its branch office situated in USA. He is charging $10,000 per month to his branch office & also get timely payment in convertible foreign exchange from his branch …

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Case Study on GST liability for letting Commercial property in India by a Non Resident

GST liability

Mr. A being a NRI staying in USA for the last 20 years is having a commercial property in Delhi, India. He leased out the said property in December, 2019 for a monthly rent of Rs. 5,00,000/- He don’t have …

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Case Study on NRI Taxation Having Multiple Countries Residence

vivad se vishvas scheme

Mr. X is having a property situated in Singapore. X wanted to sell that property. For the purposes of Indian Income Tax Act, X is a resident and ordinarily resident, also X is having a permanent home available in India …

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Case Study On Taxability of Gift by Resident in India to a Non-resident


Sanjay made gift of $10,000 out of his tax paid income from India on 31st December, 2019 to support his friends Manoj who is non-resident and unemployed in USA for last one year. Query from Sanjay: Whether he would be …

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Case Study on Quickbooks Accounting Services

Business Requirement One of our US client was in need of a consultant who can manage their accounting & other related tasks in India since most of the back-end operations of the client were performing in India. Also, Indian clients …

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