Assessee did not comply with subsequent statutory notices, leading to an ex-parte assessment order under section 144, where the entire cash deposit was added back to its income under section ...
Recurring advisory/consultancy services without transfer of know-how/technical skill did not satisfy “make available” requirement under Article 12(4)(b) DTAA and therefore, payments couldn’t be taxed ...
Andhra Pradesh High Court held that 5th Proviso to Rule 27(1) of the Special Economic Zone Rules, 2006 imposing export duty on supplies from Domestic Tariff Area [DTA] to Special Economic Zone [SEZ] ...
In a case concerning a real estate transaction, the Income Tax Appellate Tribunal (ITAT), Ahmedabad, held that an assessment under Section 153C was invalid as no incriminating material was found from ...
Supreme Court held that High Court has rightly arrived to the conclusion that the levy of export duty on goods supplied from the Domestic Tariff Area [DTA] to the Special Economic Zone [SEZ] is not ...
NCLT Kolkata held that application for initiation of Corporate Insolvency Resolution Process u/s. 7 of the Insolvency and ...
SEBI introduced the 'purpose and effect' test to RPT rules, bringing transactions with unrelated parties under RPT purview if the outcome or intent is to benefit a related ...
Analysis of GST rules on refund of accumulated ITC due to inverted duty structure after tax rate reductions, clarifying ...
NCLT Delhi held that the default occurred after Section 10A of Insolvency and Bankruptcy Code, 2016 [IBC], can very well be ...
Indemnity clauses in corporate transactions allocate risk for pre-closing liabilities and breaches of warranties. Learn about caps, baskets, and limitations of ...
AEO Certification faces delays due to misinterpretation of the SCN disqualification clause and an inefficient, multi-layered approval process, undermining the EoDB ...
ITAT Kolkata deletes Rs.8.5 lakh addition for cash gift against Abdus Sattar. Tribunal ruled that the donor's capacity must be judged by his balance sheet, not just current income, reversing the CIT(A ...
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