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Searching Content indexed under Tax by Cyril Amarchand Mangaldas ordered by Published Date Descending.
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1
Banana Bytes: A Classification Conundrum Under GST
According to the department, serving bananas to the customer in a hotel room was an exempt supply of goods, not involving any element of service.
India
28 Aug 2019
2
Delhi ITAT Clarifies The Issues Around Claim Of Depreciation Of Assets And Carry Forward Of Expenditure By Trusts
In a very recent judgment of Income Tax Appellate Tribunal, Delhi (ITAT) in DCIT(E) v. Smt. Angoori Devi Educational & Cultural Society (Angoori Devi)
India
28 Aug 2019
3
ITAT Puts On It's Thin(King)-Cap – Treatment Of Interest Paid On Compulsorily Convertible Debentures Under The Income Tax Laws
The recent Income Tax Appellate Tribunal (ITAT) Order in CAE Flight Training (India) Pvt. Ltd. (TS-440-ITAT-2019 (Bang)) clarifies how Compulsorily Convertible
India
14 Aug 2019
4
Revenue Recognition Policy Of Telecom Companies Attains Finality
The Indian telecommunications sector has experienced unprecedented growth in recent years due to the significant increase in the subscriber base, with an increasing percentage of them looking for pre-paid connections.
India
13 Aug 2019
5
Insurance Compensation Outside India For Loss Of Interest In Indian Subsidiary Not Taxable In India, Holds Delhi ITAT
In M/s Adidas India Marketing (P.) Ltd. v. Income Tax Officer,[1] the Delhi Bench of the Income Tax Appellate Tribunal (ITAT)
India
9 Aug 2019
6
ITAT On The Taxability Of Transfer Of Know-How Under Development
Research and development (R&D) in all fields is a costly affair, but more so in bio-technology, where molecules are first evolved, developed and then subjected to arduous and expensive clinical trials.
India
20 Jun 2019
7
Never-Ending Saga: Are The Assets/Monies Distributed To Retiring Partners Taxable?
Disputes involving whether capital gains taxes are leviable on sums/assets paid to retiring partners has been a subject matter of litigation for several decades now.
India
5 Jun 2019
8
The Dilemma Of Dual Residence – Can Vital Interests Fluctuate Overnight?
The concept of dual residence crucially affects taxation of non-resident Indians and individuals who travel frequently ...
India
30 May 2019
9
Prosecution Under Black Money Act For Inherited Foreign Bank Accounts
The scourge of ‘black money' has been a persistent issue for India, becoming a major political issue in the recent past.
India
8 Apr 2019
10
Supreme Court Rectifies Mistake And Grants Benefit Of Tax Exemption
To attract investment, industrial activities and improve economic development ,in certain states such as Himachal Pradesh, Uttaranchal, Sikkim and the states in the North-East...
India
29 Mar 2019
11
Anti-Profiteering Chronicles
The Hindustan Unilever Limited saga, long perceived as an aberration in the anti-profiteering jurisprudence, now stands as an exposition of the enigma that comprise the anti-profiteering provisions.
India
27 Feb 2019
12
ITAT Holds Conversion Of Company Into LLP To Be A Transfer
The business form of Limited Liability Partnership (LLP) became available in India when the Limited Liability Partnership Act, 2008 (LLP Act) ...
India
14 Dec 2018
13
Anti-Profiteering Orders – A Right Step Forward? Part II
Another major cause for concern is the continued lack of clarity on the mechanism to pass on the commensurate reduction in price.
India
10 Dec 2018
14
Control And Supervision Is The Important Factor To Determine The Nature Of Reimbursements In Secondment Agreements
With increasing globalisation of the world economy, the continuous movement of people from one jurisdiction to another has become imminent.
India
26 Nov 2018
15
Taxpayer's Choice For Valuation Of Shares At Premium Upheld
The Income Tax Appellate Tribunal in the case of M/s. Rameshwaram Strong Glass (P) Ltd. v The Income Tax Officer has upheld the right of the company issuing shares to choose the valuation methodology ...
India
20 Nov 2018
16
NCLT Smell Tests GAAR! Rejects Ajanta Pharma's Scheme Of Merger On Grounds Of Tax Avoidance
Recently, the NCLT rejected Ajanta Pharma Limited's scheme of amalgamation and arrangement between the company and its shareholder Gabs Investments Private Limited on the grounds of General Anti Avoidance Rules.
India
20 Nov 2018
17
India Makes It Into Top 100 In ‘Ease Of Doing Business' Rankings
Three years ago, India's Prime Minister Mr. Narendra Modi, had expressed his desire to see India amongst the top 50 nations in terms of ease of doing business.
India
10 Nov 2017
18
Supreme Court Rules: Deemed Dividends Are Taxable Only In The Hands Of Shareholders
The Income Tax Act, 1961 (IT Act) contains several provisions to prevent tax evasion.
India
9 Nov 2017
19
Service PE Does Not Require Physical Presence Of Employees
A ‘Fixed Place PE' relates to a non-resident entity having a fixed place of business in the source country. But certain tax treaties also provide for a ‘Service PE'.
India
2 Nov 2017
20
Landowners To Breathe Easy – No Tax On JDA Until Its Registration
The real estate industry has experienced unprecedented growth in the past couple of decades
India
19 Oct 2017
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