CIT – International Taxation Vs Qualcomm Incorporated Vs (Delhi High Court) Once a responsible officer of Department becomes aware of order, period of limitation would commence form that point in time
Learn about the tax dispute between Diamond Manufacturing Management and the Indian Revenue Authority, involving fees for technical collaboration and the absence of Permanent Establishment.
Discover the meaning of capitalization of expenses, types of expenses capitalized, criteria for capitalization, treatment in financial statements, and its impact
In MS Siddh Sales Corp. v. State Of UP, the court sets aside an ex-parte order due to procedural irregularities, emphasizing the importance of fair hearings and adherence to the law
Explore the intricacies of buy-back provisions under Companies Act 2013, including eligibility criteria, process, timelines, and forms required for compliance
Explore the recent developments in Intellectual Property Rights (IPR) in India, their impacts, challenges, and the strategic approach for businesses in leveraging IPR for growth
Explore the concept of Inverted Duty Structure, Section 54(3) of the CGST Act, calculation of refund, exceptions, and eligibility criteria under GST law
