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

May 13,2016

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

May 13,2016

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

May 12,2016

Key highlights of Protocol amending India-Mauritius DTAA

Amended India-Mauritius DTAA inserts new FTS article providing source based

May 12,2016

Text of Protocol amending India Mauritius DTAA

Text of Protocol amending India Mauritius DTAA


May 12,2016

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

May 11,2016

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

May 11,2016

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,

May 10,2016

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”

May 09,2016