The exercise price of ESOPs is the predetermined cost at which an employee can buy company shares when exercising their vested stock options.
CBDT clarifies circular on Principal Purpose Test (PPT) under India's DTAAs, ensuring consistency in tax law interpretation.
The Revenue maintained that the employer-employee relationship between the seconded employees and Walmart Inc. continued, making the payments taxable under Section 195. However, Flipkart argued that ...
India's Central Board of Direct Taxes (CBDT) has clarified that exemptions from the Principal Purpose Test (PPT) under some ...
As Mauritius seeks to solidify its position as a financial and trade hub for Africa, its relationship with India will be ...
In its ruling, the ITAT Pune concluded that the provisions of Rule 128 (9) are directory, not mandatory, aligning with judicial precedents emphasizing the supremacy of DTAA provisions in cases of ...
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