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
Trusts serve several functions and are a vital component of the Indian legal system. A legal arrangement known as a trust designates a trustee to hold assets on behalf of beneficiaries. There are various types of trusts with distinct functions in India. The six distinct categories of trusts in India will be covered in this article.
For sweets and snacks manufacturers in India, understanding the correct Harmonized System of Nomenclature (HSN) codes is crucial for proper classification and taxation. This article provides insights into the HSN codes specified by the Kerala Authority for Advance Ruling (AAR) and their corresponding tax rates.
Introduction: The recent judgment by the Madras High Court in the case of Tvl. Vardhan Infrastructure and others vs The Special Secretary, Head of the GST Council Secretariat has significant ramifications for cross-department investigations under GST laws in India. In case of Tvl.Vardhan Infraastructre and others vs The Special Secretary, Head of the GST Council […]
