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HC sets aside ruling of AAR treating damages received by shareholder of ADR on alleged fraud as taxable receipts

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  • HC sets aside ruling of AAR treating damages received by shareholder of ADR on alleged fraud as taxable receipts
Posted onon January 14, 2015

Tenet Tax Daily January 14 2015

By tenettax-team
Corporate Tax, International Tax

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Income earned by foreign co. was business profit and it wouldn’t be taxable as foreign co. had no PE in India: HC
Share application money paid to AE couldn’t be held as international transaction by deeming it as lending/borrowing

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