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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.
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.
Lakshmikumaran & Sridharan
In a case where the GST amount was paid in the Electronic Cash Ledger (ECL) by generating GST PMT-06 before the due date, though the GSTR-3B return was filed belatedly...
Nexdigm Private Limited
Transfer Pricing (TP) in India, was first introduced in 2001, in the Income-tax Act 1961 (the Act) and has seen various developments in the past two decades.
Lakshmikumaran & Sridharan
The taxability of grants has been a bone of contention between the taxpayers and the department. While a clarification has been issued on this issue...
Acuity Law
The year 2023 has been noteworthy from an Indian direct tax perspective as significant rulings have been pronounced on certain controversial issues.
Nexdigm Private Limited
As the Indian GDP grows, the Indian industry continues to expand across the global, supplemented by digitalization.
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