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Lakshmikumaran & Sridharan
The Indian domestic tax laws contain certain provisions which provide differential tax treatment in transactions involving residents and non-residents.
Khaitan & Co LLP
In a recent ruling, the Supreme Court of India has granted significant relief to telecom companies by absolving them from the obligation to deduct tax on the discount provided to a distributor of pre-paid coupons and starter-kits.
Lakshmikumaran & Sridharan
The Ministry of Commerce and Industry has extended the benefit of Scheme for Remission of Duties and Taxes on Exported Products (‘RoDTEP')...
Shardul Amarchand Mangaldas & Co
The article analyses a verdict of the Telangana High Court revolving around the application of Goods and Services Tax (GST) on the transfer of Joint Development Agreements.
Acuity Law
Obligation (in the hands of telecom companies) to withhold taxes under Section 194H of the Income-tax Act, 1961 (IT Act) on discounts given to SIM card distributors has been a matter of long drawn dispute.
Dolce Vita Advisors
In India, Non-Resident Indians (NRIs) are subject to the country's succession laws concerning the inheritance of property situated within Indian territory.
S&R Associates
The primary purpose of double taxation avoidance agreements ("DTAAs") is to eliminate double taxation by providing taxing rights or granting tax credit...
Nexdigm Private Limited
The Central Board of Indirect Taxes and Customs (CBIC) had notified the "Public Tech Platform for Frictionless Credit" as the system with which information...
Nexdigm Private Limited
The Organization for Economic Co-operation and Development (OECD) Inclusive Framework released the report on Pillar One's Amount B, marking a significant milestone...
Nexdigm Private Limited
The Central Board of Direct Taxes (CBDT), via its press release under the e-Verification Scheme-2021, implemented an "on-screen functionality"...
Khaitan & Co LLP
The inaugural listing of a non-profit organisation (NPO) on the social stock exchange (SSE) has set the ball rolling for social enterprises (SE) to raise funds on the SSE.
Lakshmikumaran & Sridharan
A significant ruling of the Delhi Appellate Tribunal in the case of Prism Scan Express Pvt. Limited could be a wakeup call to all those who were under the belief that their old trades...
Nexdigm Private Limited
Vouchers have been a popular mode of gifting in this era, considering the ease of their purchase and redemption.
Khurana and Khurana
This article aims to analyse the case of Assistant Commissioner of Income-tax (Exemptions) v. Ahmedabad Urban Development Authority which is landmark case that dynamically changed the interpretation of Section 2(15) of the Income Tax Act, 1961.
S&A Law Offices
Section 245 of the Income Tax Act 1961 provides that if income tax refund is found due to any person, by the Assessing Officer, the Deputy Commissioner...
Economic Laws Practice
We are pleased to bring to you ELP's analysis key proposals in the Interim Budget 2024.
S&A Law Offices
Understanding provisions relating to withholding tax on payment to non residents is vital for businesses and individuals engaged in cross-border transactions.
S&A Law Offices
The Equalisation Levy was initially introduced in India in 2016 under the Finance Act, 2016. It refers to the tax imposed on the consideration received...
Nexdigm Private Limited
The due date for filing Form GSTR-3B for November 2023 has been extended to 10 January 2024 for registered persons whose Principal Place of business is situated..
IndusLaw
Finance Minister Nirmala Sitharaman presented the Vote on Account Budget on February 1, 2024, as the General Elections are scheduled this year.
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