Analyze the case of DCIT vs. Software One Pte Ltd. (ITAT Delhi) regarding the taxation of software sales and royalty. Understand the distinction between copyright ownership and distribution rights, as well as the impact of the Supreme Court’s decision in the Engineering Analysis case.
Explore the case of Western Geco International Ltd vs. DDIT (ITAT Delhi) and decision regarding exclusion of reimbursement of service tax from gross turnover for computation of taxable income under Section 44BB of Income Tax Act.
Learn about new functionality developed by GSTN to explain difference in liability between GSTR-1 and 3B returns online. Understand process, requirements, and access detailed manual for filing a reply in Form DRC-01B.
Understand the differences between compounding and adjudication under Section 454 of the Companies Act 2013. Learn about the role of the Regional Director, penalties vs. fines, and the coexistence of Section 441 and Section 454.
Understand the qualification and certification requirements for research analysts as per SEBI regulations. Learn about the necessary qualifications, certifications, and associated criteria for individuals and entities in the field of securities market research.
Safeguard your brand with trademark registration – learn its importance, what constitutes a trademark, and the step-by-step procedure. Discover the significance of the ® symbol, and follow the process to secure legal protection for your brand identity.
HC ordered the Revenue department to release assessee’s refund claim with interest. The court held that Revenue cannot withhold refund solely because it plans to appeal to GST tribunal, especially when tribunal is not yet constituted.
Learn how small business owners can benefit from the presumptive taxation scheme under Section 44AD. Find out the eligibility criteria, calculation method, and advantages of this scheme. Discover how it can simplify tax compliance for small businesses.
Orissa High Court mandates AO to review Legend Steel’s stay application, emphasizing on judicial discretion over administrative circulars for fair assessment.
CESTAT Chennai held that as fixed facility charges (FFC charges) are not in the nature of considered received for providing supply of tangible goods. Service tax is not payable on the same.
