India: Virtual voice network-related payments, not taxable under UK treaty

India: Virtual voice network-related payments

The KPMG member firm in India has prepared reports about the following tax developments (read more at the hyperlinks provided below):

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  • Payments for virtual voice network not taxable, UK tax treaty: The Mumbai Bench of the Income-tax Appellate Tribunal held that payments for the use of virtual voice network are: (1) not taxable as “fees for technical services” under the India-United Kingdom income tax treaty because no services were made available; and (2) not taxable as royalties because they were not paid for scientific work or the use of a patent, trademark, design, plan, secret formula or process. The case is: Interroute Communications Ltd. Read an April 2016 report [PDF 310 KB]
  • No refund of Bombay stamp tax (duty) paid by company in Maharashtra: The Bombay High Court held that a company located in the Indian state of Maharashtra is not entitled to refund (“rebate”) of Bombay stamp tax (duty) paid with respect to an amalgamation order from another high court. The case is: Reliance Industries Ltd. and Reliance Petroleum Ltd. Read an April 2016 report [PDF 311 KB]

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