Calcutta High Court judgment on a GST liability dispute involving execution of works contracts before and after GST introduction.
Held that the amounts received for the use of transponder of tele-communication service charges are not royalty under section 9(1)(vi) of the Income Tax Act and also under Article 12(8) of Indo Netherland DTAA.
CBDT inserts Rule 16D & Form No. 56F -Report for claiming section 10AA deduction vide Notification No. 91/2023-Income Tax dated: 19th October, 2023.
Explore the impact of Notification No. 76/2023-Customs by the Ministry of Finance on exchange rates for foreign currencies in India, effective from 20th October, 2023
Confederation of All India Traders urges Election Commission to ensure safe cash transport during elections in 5 states. Protecting legitimate traders’ assets.
ITAT Jaipur restored the matter back to CIT(E) as application for registration u/s. 12AB of the Income Tax Act was rejected solely due to alleged non-genuineness of the activities as charitable nature of activities of assessee not disputed.
Supreme Court held that tax/fee/ charge on erection of mobile towers is not upon the owner of the land and building but on the person who is responsible for erecting of the mobile tower on the land and building and is thus using the land or building for erection of the mobile tower.
Discover how the Draft CCI Lesser Penalty Regulations, 2023, may promote competition compliance and encourage full cartel disclosures in India’s market.
Bombay High Court held that taking recourse to the provisions of Section 166A of the Code of Criminal Procedure, 1973 for issuance of the Letter of Rogatory by the Magistrate without following procedure prescribed under section 155(2) cannot be sustained and deserved to be quashed.
Discover the key details of Rama Colour Prints vs. Commissioner of Service Tax case, highlighting disclosure in ST-3 returns and limitation issues.
