Month: February 2020
1,168 articlesGoods and Services Tax

Goods and Services Tax
AAR held supply of water as part of maintenance services despite separate contract
Income Tax

Income Tax
Modification in conditions for offshore funds’ exemption from “business connection”
Goods and Services Tax

Goods and Services Tax
Bank guarantee is equivalent to tax payment for Section 129(1)
Goods and Services Tax

Goods and Services Tax
Supply cannot be treated as Composite merely because it was based on Single Contract
Income Tax

Income Tax
Ad hoc determination of ALP de-hors Section 92C & not sustainable
Income Tax

Income Tax
Excluding interest to PE of a non-resident Bank for disallowance of interest U/s. 94B
Income Tax

Income Tax
Increase in safe harbour limit of 5% u/s 43CA, 50C & 56 to 10%
Corporate Law

Corporate Law
Revised Guidelines on Stewardship Code for Insurers in India
DGFT

DGFT
Extension of validity of Pre-shipment Inspection Agencies till 31.03.2020
Fema / RBI
Fema / RBI
