Delhi HC Overrules Use of Bright Line Test for AMP Expenses in Transfer Pricing Cases
Exemptions v. Deductions: Underlying Philosophy in Tax Laws
Significance of 'Fees for Included Services' in Indo-USA DTAA
Discrepancy Between Reasons in Notice Under S. 148A(b) and Order Under S. 148A(d) Renders Notice Ineffective and Mere Formality
Coordinated Investigation and Administrative Convenience: Delhi High Court Upholds Centralization of Cases
[AAR – Andhra Pradesh] Compensation Received in Respect of Liquidated Damages Was Taxable under the CGST Act
Delhi High Court Orders Re-evaluation of Tax Dispute, Stresses AO's Duty to Assess on Merits
Bombay High Court Clarifies FAO's Authority Over S. 148 Notice Issuance and Tax Escapement Cases
[ITAT] Revenue from Software Licensing Fees and Annual Maintenance Contracts Not Taxable in India Due to Absence of Permanent Establishment
P&H HC Stays CBIC Circular on Corporate Guarantees, Citing Jurisdiction Overreach
Legal Insights into the Amendment of Show Cause Notices in GST
MP High Court Clarifies Applicability of S. 14A Amendment
Decoding the Nexus of Economic Loyalty & Profit Attribution to Permanent Establishments
[ITAT – Mumbai] Penalty Under S. 271(1)(c) of ITA for Income Concealment Deleted as the Assessee Had Explained Reasons for Advancing Interest-Free Loan to Its Associated Enterprises
Payments Made to Non-Resident Entities Not Taxable in India as Royalty
Foreign Tax Credit: A Comprehensive Overview
Calcutta High Court Affirms Appellate Authority’s Power to Condone Delay under WBGST Act
Liability in Case of Improper Accounting of Goods Is to Be Calculated Under the Provisions of S. 74 of the GST Act
Cross-Empowerment under GST: Madras High Court Examines Jurisdictional Boundaries
Arm’s Length Principle in Transfer Pricing: A Conceptual Analysis