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Indian Government decides not to challenge Vodafone transfer pricing verdict

Global Tax Update:February 2015/India

The decision of the Bombay High Court in the case of Vodafone wherein the Court held that premium on issue of equity shares by an Indian subsidiary company to its foreign parent company is a capital transaction. This share premium does not give rise to any taxable income in India. (Global Tax Update:February 2015/India)

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This newsletter explains following topics;

1. Indian Government decides not to challenge Vodafone transfer pricing verdict
The decision of the Bombay High Court in the case of Vodafone wherein the Court held that premium on issue of equity shares by an Indian subsidiary company to its foreign parent company is a capital transaction.

2. Constitutional Amendment Bill brought in for introduction of Goods and Services Tax (GST)
The Constitutional Amendment Bill, if approved, will enable the introduction of GST in India.


>> Click for Japanese [移転価格に関するVodafone判決:インド政府が異議申立てを断念 ほか]

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