3,454 results found

Under the Indian domestic tax laws, the non-residents availing benefits of a tax treaty are required to furnish a Tax Residency Certificate (TRC), along with a self-certified Form 10F...

The Union budget 2023-2024, being the last budget before the general election in 2024, was expected to be growth oriented with a large focus on manufacturing, infrastructure, capital expenditure, rural economy and ...

Rule 2 (l) of the CENVAT Credit Rules, 2004 (CCR) prescribes the definition of ‘input service'.

The Delhi High Court in a recent decision1 has laid down important principles with regard to selection and application of the most appropriate method for the purpose of computation of arm's length price under Chapter X of the Act.

When one person has, by his declaration, act or omission, intentionally caused or permitted another person to believe a thing to be true and to act upon such belief, neither he nor his representative shall be allowed, in any suit or proceeding between himself and such person or his representative, to deny the truth of that thing.

In the matter of Jitendra Kumar Soneja vs. ITO, the Income Tax Appellate Tribunal, Mumbai, dealt with the issue of the tax treatment of any cash compensation received by an assessee towards any hardship caused to the assessee ...

Having castigated successive governments for policy paralysis and generally deriding the Indian democratic polity as being beset with problems of bureaucratic red tape...

Gujarat International Finance Tec-City (GIFT City), the first International Financial Services [IFSC] in India, has gained the significant attention as a hub for financial and IT services.

Goods and Services Tax (hereinafter referred to as "GST") is a single tax on the supply of goods and services.

In a recent ruling, India's Supreme Court has held that the term "management and control" of a company means where the head, seat and the directing power of the business affairs lie.

The Supreme Court on January 22, 2018 stayed the proceedings in Delhi and Chhattisgarh High Courts relating to the applicability of Goods and Services Tax (GST) ...

The Petitioner who is in the business of providing security services and is registered under GST in Delhi, was issued a show cause notice on 18.11.2024 by the Delhi GST...

Authority for Advance Rulings (AAR): Capital Gain arising on transfer of shares of Indian listed company was held to be exempt from tax in India in the hands of a company resident of Mauritius.

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...

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 February 2023.

AAR also held that the India-Germany Tax Treaty benefits would be available even in the case of indirect transfer of Indian assets.

Multinational companies often share their talent pool across borders and jurisdictions to achieve various objectives.