Insights & Resources

Clarification on GST treatment for ad services by Indian cos. to foreign clients, outlining key issues on intermediary roles and exports

SAFEMA upholds the validity of IT Act statements for initiating diverse statutory proceedings.

The ITAT upheld tax assessments on dissolved companies under s.176, emphasising statutory compliance and addressing corporate tax obligation

Clarifications on place of supply for data hosting services provided to foreign cloud providers, impacting GST compliance and export status.

CBIC clarifies ITC eligibility on demo vehicles used for sales promotion, aiding dealers in reducing GST liability with clear guidelines.

ITAT Delhi grants DTAA benefits to the US LLC, affirming that tax residency can exist independently of actual tax payments.

Explore the complex interactions between IBC and ITA, focusing on corporate renewal and tax compliance in insolvency scenarios.

The Supreme Court upholds Delhi HC ruling: GST authorities cannot seize cash & silver bars as unaccounted wealth under Section 67.

The TN GST circular outlines key guidelines to improve clarity, fairness, and consistency in adjudication orders, ensuring transparency.

The Delhi High Court highlights petitioners’ rights concerning seized assets and the refund process during tax investigations under CGST.

Explore key challenges and solutions in international tax law regarding royalties and technical service fees under various treaties.

Explore key 2024 IT Act updates aimed at streamlining tax reassessment and reducing disputes.

Delhi HC rules settlement from sweat equity share disputes as capital gains, not salary.

Maharashtra GST outlines new recovery guidelines post-first appeal, ensuring taxpayer compliance and easing legal burdens.

Exploring how statements under CGST & Customs Acts challenge self-incrimination rights.

West Bengal AAR rules that organising offline bridge tournaments does not qualify as 'specified actionable claims' liable for GST.

Supreme Court's verdict reinforces the strict interpretation of tax laws, excluding VAT from ‘purchase price’ in GVAT Act calculations.

ITAT Hyderabad clarifies that crediting revalued assets to partner accounts triggers capital gains under ITA's s. 45(4).

An analysis of how courts address natural justice and procedural compliance in GST cases, highlighting key taxpayer obligations and remedies

Ruling quashes tax reassessment due to flawed procedural compliance, underscoring legal adherence necessities.