Articles by Gagan Deep Singh

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An Insight to Location Savings Under Transfer Pricing

  Gagan Deep Singh    21 June 2016 at 10:42

Issue of Transfer pricing adjustment on location savings resulting from relocation of business.



Magic of Mauritius route and double taxation

  Gagan Deep Singh    29 February 2016 at 10:20

IntroductionWhen an Indian hear the word "Mauritius" first thing come in mind is beautiful seashore, natural beauty , rivers and Honeymoon package but Mauritius is also famous for Tax haven. Placed 180th in the list of largest countries



Mandatory quoting of PAN

  Gagan Deep Singh    03 February 2016 at 10:32

The Government is committed to curbing the circulation of black money and widening of tax base. To collect information of certain types of transactions from third parties in a non-intrusive manner, the Income-tax Rules require quoting of Permanent Ac



GAAR Conundrum

  Gagan Deep Singh    17 March 2015 at 10:36

When Budget 2015-16 was rolled out by our Honorable Finance Minister Mr. Arun Jaitley then plethora of flak faced by our Government from opposition and critics that this budget was pro-industrialists and anti-poor and in their argument they cited a



Treatment of MTM losses on forward exchange contract

  Gagan Deep Singh    02 January 2015 at 11:27

IntroductionForward Exchange Contract is one of the foreign exchange derivatives (like future contracts, options, swaps, forward exchange contracts etc.) commonly used in India by business firms to protect itself against the risk of fluctuations in f



Foreign exchange fluctuation treatment in income tax

  Gagan Deep Singh    02 December 2014 at 11:00

As we know todays world is dominated by globalization in which geographical boundaries of business houses has spread beyond its countries also. As a consequence of which, exchange fluctuation