Tag Archives: Branch Office

Transfer pricing not applicable between Indian Head Office and Foreign Branch

Held The transfer pricing provisions cannot apply in respect of transactions between the Indian head office and branch office in Canada. (para 8) IN THE ITAT DELHI BENCH ‘I-1’ Aithent Technologies (P.) Ltd. v. Deputy Commissioner of Income Tax, Circle-1(1) R.S. SYAL, ACCOUNTANT MEMBER AND KULDIP SINGH, JUDICIAL MEMBER IT APPEAL NO. 6446 (DELHI) OF… Read More »

Branch Office/Liaison Office/ Project Office in India by foreign entities – procedural guidelines

RBI/2015-16/397 A.P. (DIR Series) Circular No.69 [(1)/22(R)] May 12, 2016 To All Authorised Dealers Category – I Banks Madam / Sir, Establishment of Branch Office (BO)/ Liaison Office (LO)/ Project Office (PO) in India by foreign entities – procedural guidelines Attention of Authorised Dealer Category – I (AD Category – I) banks is invited to… Read More »

RBI Direction on Establishment of Branch Offices in India by foreign entities

Source Reserve Bank of India RBI/FED/2015-16/6 FED Master Direction No.10/2015-16 January 1, 2016 To, All Category – I Authorised Dealer banks and Authorised Banks Madam / Dear Sir, Master Direction – Establishment of Liaison/ Branch/ Project Offices in India by foreign entities Establishment of Branch/ Liaison/ Project Offices in India is regulated in terms of… Read More »