The exercise price of ESOPs is the predetermined cost at which an employee can buy company shares when exercising their vested stock options.
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 ...
No tax is required to be deducted at source under Sec. 195, if the amount paid by resident Indian end-users to non-resident, ...
CBDT clarifies circular on Principal Purpose Test (PPT) under India's DTAAs, ensuring consistency in tax law interpretation.
As Mauritius seeks to solidify its position as a financial and trade hub for Africa, its relationship with India will be ...
Managing finances across borders is a complex task for Non-Resident Indians (NRIs). Careful planning is essential to ensure ...
India's Central Board of Direct Taxes (CBDT) has clarified that exemptions from the Principal Purpose Test (PPT) under some ...