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Article
India Tax Weekly - May 4, 2012
Director of Income-tax vs Guy Carpenter & Co Ltd – Delhi High Court.
IndiaTax
JSA Advocates & Solicitors
Article
Karnataka Professional Tax Amendment 2023: Major Changes Notified
The Government of Karnataka notified the Karnataka Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2023 in the Official Gazette on 14 March 2023, pursuant to the Governor's assent to the same on 13 March 2023.
IndiaTax
Khaitan & Co.

Article

Partners Of A Company (Taxable Person) Can Be Imposed Penalty Under Section 122(1A) And For Periods Before The Said Provision

The Gauhati High Court has ruled on whether partners of a company can face penalties under Section 122(1A) of the CGST Act, 2017, examining the distinction between 'taxable person' and 'any person' in penalty provisions. The judgment addresses the retrospective applicability of Section 122(1A) and diverges from earlier Bombay High Court decisions while aligning with the Delhi High Court's interpretation. The Court analyzed whether natural persons who retained benefits from GST violations can be held liable

IndiaTax

Lakshmikumaran & Sridharan

Taxpayer's Choice For Valuation Of Shares At Premium Upheld

The Income Tax Appellate Tribunal in the case of M/s. Rameshwaram Strong Glass (P) Ltd. v The Income Tax Officer has upheld the right of the company issuing shares to choose the valuation methodology ...

Cyril Amarchand Mangaldas

Computer Software Tax Controversy Settled - What Next?

Hitherto, taxation of cross-border supply of software was a vexed issue on account of High Courts taking contrary views on the understanding / interpretation of the term 'copyright' under

DENIAL OF TAX TREATY BENEFITS- ARE GRANDFATHERED INVESTMENTS FAIR GAME?

In light of the aforementioned, the AAR analyzed the purported role of the Mauritian company i.e. Bidvest in the joint venture.

Shardul Amarchand Mangaldas & Co

GST Update

The amendment that was introduced via the finance bill is going to be a game changer in certain way as the Central Board of Indirect Taxes and Customs' (CBIC) most recent Notification1.

Income From Cloud Hosting Services Not Taxable As ‘Royalty' Holds Tax Tribunal

For the years in question, the Taxpayer did not file tax returns in India.

India Revokes Retrospective Applicability Of Tax On Indirect Share Transfers

Indian parliament proposes not to levy taxes on indirect transfers (i.e. transfer of shares of a foreign company deriving substantial value from assets in India) undertaken prior to May 28, 2012...

Section 54F Relief Not Be Diluted By LTCL Set-off Under Section 70

The Mumbai ITAT ruled that Section 54F capital gains exemption should be calculated on gross long-term capital gains before setting off losses under Section 70. This decision clarifies that the tax relief for reinvestment in residential property cannot be reduced by offsetting long-term capital losses from other transactions.

Aurtus Consulting LLP

Temporary Lull Not Cessation Of Business – Rules Supreme Court!

Business profits of a non-resident can be taxed in India owing to existence of a business connection of such non-resident in India as per the provisions of the Income-tax Act...

The Lien That Binds: Reimbursement Of Salaries To Secondees Treated As Fee For Technical Services

The Delhi High Court has departed from established precedent by ruling that expatriate secondees remain under the control of their seconding entity and retain employment liens, even while working for Indian entities. In Ernst and Young U.S. LLP, the court held that cost-to-cost salary reimbursements for seconded employees constitute Fee for Technical Services under Indian tax law and the India-US tax treaty, overturning the Income Tax Appellate Tribunal's decision that had favored the taxpayer.

Consideration In A Contract

In contract law, consideration is meant to be the exchange of one thing of value for another. It is one of the important elements that must be present for a contract to be legally enforceable.

IndiaCorporate/Commercial Law

Corp Comm Legal

Five Common Slip-Ups In M&A

In this era of shrinking global markets, Mergers & Acquisitions ('M&A') are used as instruments of growth and to gain easy market access.

IndiaCorporate/Commercial Law

A Much- Awaited Relief To Indian Exporters On Remission Of Duties

The World Trade Organization has always been of the view that Indian export subsidy schemes like Merchandise Exports from India Scheme, Export Oriented Units, Service Export Incentive Schemes are principally in violation to the Subsidies and Countervailing Measures Agreement...

IndiaInternational Law

India-USA To Adopt A Transitional Approach On Equalisation Levy

Marking a significant step in international tax negotiations, India has issued a press release on 24 November 2021 (Press Release) ...

IndiaInternational Law

Supreme Court Accepts Unconditional Apology From The Tax Authorities For Violating Resolution Plan

On 27th March 2025, the Honorable Supreme Court of India disposed of the contempt petition accepting unconditional apology of the Tax Authorities, Chhattisgarh

IndiaLitigation, Mediation & Arbitration

Dhaval Vussonji & Associates

Tata Sons Private Limited vs. Union Of India & Ors. [Writ Petition No. 4914 Of 2022 – Order Dated 30.04.2026]

The Bombay High Court ruled on a writ petition filed by Tata Sons Private Limited challenging aspects of arbitration proceedings involving NTT Docomo Inc.

IndiaLitigation, Mediation & Arbitration

Aurtus Consulting LLP

53rd GST Council Meeting – Clarifications Issued By CBIC

The 53rd Goods and Services Tax (GST) Council meeting was held on 22nd June 2024, which made several key recommendations with the objective to promote ease of doing business and reduce protracted litigation.

Ahmedabad ITAT Treats The Transfer As Non-Qualifying Demerger On Violation Of Section 2(19AA)(ii)&(iii)

The assessee co. is engaged in the business of manufacturing and marketing of pharmaceuticals & Cosmetic products.

Dewan P.N. Chopra & Co.

Showing 341–360 of 1383 results

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