Day: June 9, 2024
37 articlesCompany Law
Company Law
Restrictions on Layers of Subsidiaries for Holding Companies
Company Law
Company Law
Details required for Identification of SBO under SBO Rules
Goods and Services Tax
Goods and Services Tax
Tax reports can be upheld without cross-examination if principles of natural justice followed
Income Tax
Income Tax
Taxability of secondment receipts: ITAT deletes Section 271(1)(c) & 270A Penalty
Income Tax
Income Tax
Subsidiary would only be deemed a PE if it satisfies specific tests outlined in DTAA
Income Tax
Income Tax
ITAT deletes Section 69A Addition in the hand of intermediary in fund transfer
Goods and Services Tax
Goods and Services Tax
Interest Calculation from DVAT Tribunal Order Date: Delhi HC
Income Tax
Income Tax
Jurisdictional error in Section 143(2) notice cannot be cured under section 292BB
Corporate Law
Corporate Law
NCLT Rule 49 Grants Adjudicating Authority Discretion to Proceed Ex Parte; This Power Is Not Absolute: NCLAT Delhi
Income Tax
Income Tax
CIT(A) Obliged to Address Merits Despite Ex-Parte Order: ITAT Pune
Company Law
Company Law
Role of RP is only that of facilitator between Personal Guarantor & Creditors
Income Tax
Income Tax
Section 292BB cannot cure defect in notice to deceased assessee
Income Tax
Income Tax
Voluntary Compensation in lieu of ESOP Not Part of Salary: Delhi HC in Flipkart-Phonepe Case
Income Tax
Income Tax
