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Article
Section 7(1)(aa) & 2(17)(e) Of The Kerala GST Act, Insofar As They Introduce A Levy On Activities Or Transactions Between Members And Their Constituents Or Vice Versa, Have Been Held To Be Ultra Vires
The Petitioner operates various mutual benefit schemes for its member doctors, such as the Social Security Scheme, Professional Disability Support Scheme, Professional Protection Scheme, Kerala Health Scheme, among others.
IndiaTax
Aurtus Consulting LLP
Article
Seminal Decision Of The Delhi High Court On Constitution Of Service Permanent Establishment
The Delhi High Court vide recent judgment in the case of Clifford Chance Pte Ltd ("taxpayer") has recorded illuminating findings on the issue of constitution of Service Permanent Establishment ("PE"), which will have significant bearing on assessment of tax positions taken by foreign taxpayers.
IndiaTax

Vaish Associates Advocates

Service Tax On Builders' Home Buyers Goes For A Toss

The question before the Court was whether consideration paid by flat buyers to a builder/promoter/developer for acquiring a flat being constructed in a complex could attract service tax...

Shocker For India Citizen Overseas – Major Changes On Tax Residency Laws May Adversely Impact Indian Citizens Working Overseas

Finance Minister in Budget 2020 has made some major changes to tax residency laws in India. The tax residency of a person was determined based on his/her stay in India (number of days).

Nexdigm Private Limited

SICPA India Private Limited And Another vs UOI And Others [WP(C) 54 Of 2023]

Refund of unutilised Input Tax Credit (ITC) is allowed in cash on account of the closure of Business.

Aurtus Consulting LLP

Sigh of Relief on Tax Front

In an attempt to provide some respite to the investors and ensure a taxpayer-friendly approach in revenue collection, the Finance Minister of India has recently assured that the Income-Tax Authorities ("ITA") will not recklessly implement the retrospective tax rules.

Supreme Court Decision On Levy Of Service Tax On Airport User Development Fee

Recently, Hon'ble Supreme Court of India (SC), in a case, Central GST v. Delhi International Airport Ltd. [2023] 152 taxmann.com 324, has held that service tax was not chargeable on User Development Fee...

Supreme Court Has Stayed Order Passed By Delhi High Court In Case Of Tiger Global International Holdings

The matter decided by Hon'ble Delhi High Court in the case of Tiger Global International III Holdings versus The Authority for Advance Ruling dated 28.08.2024...

Dewan P.N. Chopra & Co.

Supreme Court Rests The Transitional Credit Dispute

The Supreme Court, in an order dated 22 July 2022, has decided a batch of nearly four hundred petitions and has directed opening of the Goods and Services Tax (GST) portal...

Synopsis Of The 8th GST Council Meet

In a series of Goods and Services Tax (GST) Council meetings, the 8th GST Council meet was conducted on 3-4 January 2017.

Nexdigm Private Limited

Tax On ESOPs Deferred For Start-Ups

This piece has been authored by Janarth Visvanathan, Associate, with inputs from Anirudh Rastogi, Managing Partner at Ikigai Law.

Tax On Leased Unsold Property

This has been done in order to prevent hoarding of residential as well as commercial properties.

S.S. Rana & Co.

Tax Street - July 2020

We are pleased to present the latest edition of Tax Street – our newsletter that covers all the key developments and updates in the realm of taxation in India and across the globe for the month of July 2020.

Nexdigm Private Limited

Tax Tribunal Upholds Tax ‘Pass Through' Status Of A Venture Capital Fund

In M/s HDFC Property Fund v Income Tax Officer, the Mumbai bench of the Income Tax Appellate Tribunal has, through an order dated 28 February 2019, ruled in favour of the taxpayer, a SEBI registered Venture Capital Fund ...

The Government May Shelve New GST Returns And Increase The Turnover Limit For E-Invoicing

Mr. Yogendra Garg, Principal Commissioner GST Policy at CBIC, while speaking recently at a webinar hosted by ASSOCHAM has hinted at the government's plans to shelve the implementation...

Nexdigm Private Limited

The Indian Income Tax Department Follows You… Wherever You Go

The tax authorities in India are now attempting to tax gains on sale of offshore holding companies of Indian entities.

Unravelling The Essence Of Input Tax Credit

Amidst India's ongoing struggle with the pandemic and economic uncertainty, Union Budget 2022 was yet fair in catering to the long-term vision of Country

Economic Laws Practice

Upholding The Principle Of Common Law, Delhi High Court Holds That Gain On Sale Of Foreign Trademark Registered And Used In India Not Taxable In India

Recently the Delhi High Court's in the case of CUB Pty Ltd granted relief to multinationals licensing and registering their intellectual property in India and held that the situs of an intangible asset like IPRs, shall be the situs of the owner of such asset.

Voluntary Reporting Of Estimated Current Income & Advance Tax Liability

The Central Board of Direct Taxes (hereinafter referred to as the ‘CBDT') has proposed to create a mechanism for self-reporting of estimates of current income, tax payments and advance tax liability...

S.S. Rana & Co.

YKK TP Alert

Delhi Tribunal estopped Assessing Officer to assume Transfer Pricing Officer's power; Held that the arm's length price determined by the TPO cannot be disregarded by the AO

Showing 721–740 of 3454 results

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