Explore insights from the Future of Jobs Report 2023 by the World Economic Forum, analyzing trends, impacts, and job outlooks for 2023-2027. Read the full report at. Stay informed about the dynamic changes in the job market, technology adoption, and the Environmental, Social, and Governance (ESG) challenges shaping the future of work.
The Author in this article discusses the differing views taken by two high courts (exactly opposing views) on the question of limitation as to whether proceedings for AY 2013-14 and AY 2014-15 can be re-opened by issuing notice u/s 148 (deemed to be 148(b) of the Income Tax Act, 1961 [the ITA] from 01-Apr-2021 to 30-Jun-2021. (the Specified Period)).
The Author in this article discusses a decision of tribunal (ITAT) regarding taxation of amount paid by companies for broadcasting Cricket World cup matches during FY 2001-02 and 2002-03 held outside India in the hands of a non-resident. The bench has decided that the amount is taxable as royalty in India.
Learn how to read tax judgements like a pro. Get tips and advice for navigating complex legal documents and understanding their contents.
Understanding the need for a Direct Tax Code – Part II. Explore the conceptual framework of this crucial legislation.
Explore the need for a Direct Tax Code in India. Discover the reasons behind the call for a complete replacement of the Income Tax Act.
Author, in this article, analyses a supreme Court decision in the case of Northern Operating system dated 19-May-2022 which has un-settled an otherwise settled tax treatment of secondment of employees under both direct and indirect tax laws.
Analysis of the recent Supreme Court judgment on Section 148 Notices. Find out if the court used excessive force when a simpler approach would have sufficed.
It is a routine practice that Pharmaceutical and health sector companies provide freebies such as hospitality, conference fees, gold coins, LCD TVs, fridges, laptops, etc. to medical practitioners for creating awareness about the health supplement ‘ABC’.
Objective Author, in this article, analyses the nuances of exercising revisionary power of CIT / PCIT u/s 263 when the assessee has preferred an appeal before CIT(A) and the matter is pending for adjudication. Text reproduced from judgement/Act is in small font and in Italics. Structure-: This article is based on a judicial pronouncement and […]
