Navigate the complexities of Indian Labour Laws impacting the BPO-IT/ITES industry. Explore Industrial Relations Code, Trade Unions Act, Code on Wages, Social Security Code, Sexual Harassment Act, and more. Understand the implications on workers and employers. Stay compliant, informed, and ensure a fair workplace.
Explore the intricate link between labour rights and merger & acquisition transactions, emphasizing Sustainable Development Goals (SDGs). Learn about job losses, changes in terms, collective bargaining, and legal implications. Discover the impact on SDG goals like Decent Work, Reduced Inequality, Peace & Justice, and Global Partnerships. Stay informed about the crucial balance between commercial growth and worker protection.
AO even after knowing about death of assessee, framed assessment in the name of Deceased which is bad in law and so assessment is annulled
NFRA’s investigations inter-alia revealed that the MACEL’s Auditor for the FY 2019-20 failed to meet the relevant requirements of the Standards on Auditing (‘SA’ hereafter) in a number of significant aspects and demonstrated a serious lack of competence. The EP failed to exercise professional judgement & skepticism during audit of fraudulent borrowings of Rs. 4,438.37 […]
ITAT Ahmedabad held that penalty under section 271(1)(c) of the Income Tax Act not leviable as assessee claimed the deduction u/s. 80P(2)(a)(i) of the Act, with respect to the interest income under a bonafide belief.
ITAT Mumbai held that dividend declared, distributed or paid by a domestic company to a non-resident shareholder will attract Additional Income Tax (Tax on Distributed Profits) referred to in Sec.115-O of the Act and not at the rate of tax applicable to the non-resident shareholder(s) as specified in the relevant DTAA.
ITAT Bangalore held that distribution fees paid by Google India Private Ltd. (Google India) cannot be treated as DAPE (Dependent Agent Permanent Establishment) of Google Ireland Ltd (Google Ireland). Accordingly, distribution fees paid by Google India to Google Ireland doesn’t attract TDS u/s. 195.
Explore the impact of the COVID-19 pandemic on Indian labour laws and the crucial changes needed in the post-COVID era. Learn about proposed amendments for flexible working hours, social security schemes, protection for gig workers, health and safety regulations, and more. Understand the recent major labour reforms through the Occupational Safety, Health, and Working Conditions Code, Industrial Relations Code, and Code on Social Security. Stay informed about the evolving landscape of labour laws in India.
ITAT Mumbai held that reimbursement of Indian salary and other benefits to the member companies by PII pertaining to all seconded personnel, technical personnel whether posted in India or overseas is not fee for technical services within the ambit of definition of explanation 2 to section 9(1)(vii) of the Act. Hence, TDS not deductible.
Who is liable to pay Professional Tax in Maharashtra? Any individual or entity engaged in a profession, trade, calling or employment within the state of Maharashtra is required to pay professional tax. This includes not only individuals, but also Hindu Undivided Families, firms, Company, Corporations, Societies, clubs, and associations operating within the state.
