Learn about Permanent Establishment (PE), its definition, structure, and various aspects in international tax treaties. Explore significance of PE in global business expansion.
ITAT Ahmedabad held that once the Income Tax Settlement Commission has passed final order u/s. 245D of the Income Tax Act, AO has no jurisdiction to reopen the same u/s. 148 of the Income Tax Act.
SEBI’s Smart ODR initiative and its implications for the Indian securities market. Is it truly a smart move, and are ODR institutions up to the task? Delve into the details.
ITAT Delhi held that addition under section 68 of the Income Tax Act towards sale of shares by the assessee unsustainable as such transaction cannot be alleged as unexplained/ bogus when department has not disputed investment in shares.
Unravel the complexities of Annual Performance Reports (APR) for foreign investments by residents. Learn about filing, penalties, limits, and more in this in-depth guide.
Procedure for shifting a company’s registered office within same city, town, or village as per Companies Act, 2013. Ensure compliance with ROC requirements.
Explore Section 68 of the Income Tax Act with our comprehensive guide on cash credits. Learn about its purpose, scope, and legal framework, backed by judicial precedents. Understand the significance of providing clear explanations for unexplained cash credits, supported by documentation and due diligence
In-depth examination of the significant impact of GST on India’s real estate sector, a vital component of the country’s economy.
Madras High Court quashes an assessment order in a GST case, emphasizing the importance of serving proper notice and adhering to principles of natural justice.
Time Period of February, 2020 to August, 2020 to be considered cumulatively for availing GST Credit under Rule 36(4) of the CGST Rules: Allahabad High Court
