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In line with the recent assurances from the Finance Minister of India regarding ending the tax harassment, the CBDT which is the apex body for administration of direct tax in India, has issued 2 circulars.

M/s. Dream Merchants (hereinafter referred as ‘the Petitioner') filed a writ petition under Articles 226 and 227 of the Constitution of India, at the High Court of Karnataka, praying to quash...

The prosperity of a nation is dependent upon the development of a nation at grassroot level.

India's presidency of the G20 is not just a time for India to showcase her ancient, medieval and modern history, culture and contribution to the world but also a time for her to take the lead in environmental...

In DIT vs. M/s. Lufthansa Cargo India: TS- 299-HC-2015, the Delhi High Court held that payment made by assessee to German company for carrying out overhaul repairs to aircrafts was fees for technical services under section 9(1)(vii) of the Income Tax Act, 1961.

In a landmark decision, the Gujarat High Court vide its order dated 23 January 2020, in Mohit Minerals Private Limited v Union of India and Another [Special Civil Application No 726 of 2018] and other connected petitions, ...

We are pleased to present the March issue of SKP Global Updates – our newsletter that covers employment, payroll, Goods and Services Tax (GST)/Value Added Tax (VAT) and corporate tax...

M/s Columbia Asia Hospitals Private Limited, (hereinafter referred to as Applicant), is operating in six different states.

The Indian Government has recently issued an advisory to impose restrictions on reporting of invoices on the Invoice Registration Portal (IRP) to ensure timely compliance.

This decision was given with reference to a crucial issue as to "where an ambiguity exists, who will get the benefit, the assessee/subject or the revenue?"

Mutual Agreements Procedure (MAP) is a model or mechanism available to taxpayers to resolve disputes that have arisen due to double taxation.

The Union Budget, 2023 has been presented in the backdrop of a volatile geopolitical and economic environment.

The petitioner is a registered company engaged in supply of Non-Basmati unbranded rice in the State of Tripura. A search was conducted at the godown (warehouse) of the petitioner...

Section 206C of the Income Tax Act, 1961 provides for the collection of tax at source ("TCS") on foreign remittance through the Liberalised Remittance Scheme ("LRS") and on sale of overseas tour packages.

In Hyatt International Southwest Asia Ltd Vs Additional Director of Income Tax (2024 SCC OnLine Del 6546), a Full Bench of the Delhi High Court held that a Permanent Establishment...

From 1 October 2023, online gaming companies are required to charge a 28% Goods and Services Tax (GST) on the full value of bets. In addition, foreign online money gaming companies (FOMGCs) are required to register for GST and collect tax in India.

The payment of the compulsory pre-deposit of 10% of the disputed amount of tax while filing an appeal under the tax regime has always been a much-debated issue.