Editor's Pick
HC: Allows "non-discrimination" relief pre-Sec 40(a)(ia) insertion, for administrative fee payment under US treaty
Delhi HC upholds ITAT order, no Sec 40(a)(i) disallowance to assessee (an Indian company) for TDS default on
SC: Dismisses SLP; Erroneous legal opinion defence unavailable for baseless claim, upholds penalty-levy
SC dismisses assessee’s SLP against Delhi HC judgement; HC had confirmed AO's action of levying Sec 271(1)(c) penalty
Jt. Secretary Rajat Bansal opens up on Mauritius Protocol rationale, LOB vs. GAAR & Singapore DTAA
Mr. Rajat Bansal, Joint Secretary (FT &TR – 2)
Key takeaways from Taxsutra Hangout with 5 tax experts on India-Mauritius DTAA Protocol
In case you missed our exciting, action packed panel discussions yesterday on the India- Mauritius DTAA amendments with
Key highlights of Protocol amending India-Mauritius DTAA
Amended India-Mauritius DTAA inserts new FTS article providing source based
SC: Recognises 'Deewar' between re-assessment & revision; Sec. 263 order not contingent on show-cause issuance
SC allows Revenue’s appeal in Amitabh Bachchan case and reverses Bombay HC order for AY 2001-02 restoring revisional order passed by the
ITAT: Upholds royalty taxation; Services under management agreement resulted in imparting commercial experience
Bangalore ITAT rules in favour of Revenue, holds that amount received by UK resident from its Indian affiliate
ITAT: No construction-PE for Mauritian Co., rejects project aggregation for PE determination threshold
Mumbai ITAT rules that income arising to assessee (a Mauritian entity) from installation and construction of off-shore platforms in India,
HC: Interest on enhanced land compensation not hit by Sec 145A; 2009-amendment inapplicable
Gujarat HC allows assessee’s writ, holds that interest on enhanced compensation doesn’t fall within the ambit of the expression “interest”