1,383 results found

The assessee was engaged in the business of manufacturing goods and providing services.

Session Theme: To review the Regulatory framework, Opportunities and Challenges for doing business in Portugal & India

Section 10(4E) of the Income-tax Act, 1961 provides for tax exemption on income accruing or arising to or received by a non-resident as a result of transfer of non-deliverable forward contracts entered into with ...

The Indian Government had approved a Production Linked Incentive (PLI) scheme for White Goods (PLIWG Scheme) on 07 April 2021, as part of the ambitious ‘Atmanirbhar Bharat' initiative.

India has been using fiscal incentives for promotion of sectoral growth for more than 50 years.

For Assessment Year 2016–17, the taxpayer undertook a buyback of 1,90,097 equity shares at a consideration of INR 10 per share, aggregating to INR 19,00,970 which were cancelled as part of the buyback process.

Recent slowdown and economic downturn had created a lot of uncertainty.

The Central Board of Indirect Taxes and Customs (CBIC) has issued clarifications on the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

The customs department commenced the imposing of restrictions on e-commerce imports camouflaged as ‘gifts' in November last year.

The Madras High Court has ruled on a significant Cenvat credit dispute involving the interpretation of 'within the factory of production' when intermediate products are stock-transferred between units of the same company. The decision addresses whether input credit on furnace oil used in manufacturing an exempt intermediate product can be claimed when that product is transferred to another unit for final dutiable goods production.

Under normal circumstances , the due date for filing of Country by Country Report (CbCR) in India is the due date for filing tax return i.e. 30 November of the next financial year.

The Finance Bill 2022 has clarified that tax shall include and deemed to have always included any surcharge or cess, by whatever name called, on such tax.

The Taxation and Other Laws (Amendment) Act, 2026 (Act No. 21 of 2026) received Presidential assent on 17 August 2026 and, save as otherwise provided, is deemed to have come into force from 1 April 2026.

In the first episode of the Tax Podcast series, Maulik Doshi discusses Base Erosion Profit Sharing 2.0 where he explores the different aspects of OECD Pillar One, Pillar Two framework, and the G7 Deal.

We are pleased to present a significant GST update tailored to help you stay ahead in an ever-changing regulatory environment.

"Explanation 4‟ is to be inserted retrospectively from 1st April, 1962 whereby the expression „through‟ used in section 9(1) shall mean and include "by means of" "in consequence of" or "by reason of".

The Petitioner is registered and operates an e-commerce platform under the name of ‘Swiggy'. The Petitioner hires third party service providers during holidays/festive season owing to spike in food orders.