Income Tax : Due to the lack of statutory law and legislative framework governing transfer pricing, the taxability of AMP expenses has become a...
Corporate Law : The world came to the standstill with series of lockdown for a simple cause to save the mankind from Covid-19. Everything was cu...
Corporate Law : Grant of a patent implies a statutorily granted monopoly on the use of invention. Setting aside the concern that this invention sh...
Corporate Law : INTRODUCTION A trademark, one of the most important Intellectual property incorporates any word, name, image, or any mix, used ,...
Corporate Law : The statement released by Ministry of Finance on 8th June, 2020 has proposed to decriminalize a number of economic offences and on...
Goods and Services Tax : TaxGuru and AMLEGALS brings together TAXEBINAR TAXEBINAR | Pandemic Pro Webinar | GST Unveiled | 14th May, 2020 | Thursday | 4.00 ...
Corporate Law : PANDEMIC LEGAL INTELLIGENCE & BUSINESS RISK ASSESSMENT Join us for a Webinar on 16th April, 2020 (Thursday) 4.00 P.M. to 5.30 ...
Goods and Services Tax : GST Strategies For Intelligent Companies & Professionals. An Advance & Exhaustive GST Corporate Seminar on 24th November 2016 (Thu...
Goods and Services Tax : The focus will be on analysis, simplification & interaction on draft GST. The approach will be simplicity with examples for best u...
Goods and Services Tax : Goods & Service Tax in India will result eradication of various exemptions .This is also clear from the statement of Shri Najib S...
Goods and Services Tax : SE Forge Limited Vs Union of India (Gujarat High Court) The Gujarat High Court in M/S SE Forge Limited Vs. Union of India [Special...
Custom Duty : HC held that reasons should be stated in seizure memo, order of provisional release and order of extension of time period under C...
Income Tax : The real crux of the case is understanding of Section 43B of the Act and object of legislation behind inserting clause (f) to Sect...
Corporate Law : Whether the NCLT was correct in passing an order of initiation of the CIRP against a MSME without considering the fact that the mi...
Corporate Law : A petition under Section 34 of the Act is only for setting aside an Arbitral Award on the limited grounds provided under Sectio...
Service Tax : It is pertinent to note that very recently , the Honourable High Court of Delhi in the case of Travelite (India) vs. UOI & Ors, ...
Taxation on income of companies which are engaged in technological goods & services have always been a niche and debatable issue among the countries since inception due to the disruptive businesses models which allow companies to operate in a country without having any physical presence, or having its permanent office. These companies even if they […]
Medical profession is considered to be the most pious and responsible profession among others. It is one of the most respected sections of the society and there is no denial of the fact that doctors have been given designation equivalent to that of the God. In the current times also, everyone is looking up to […]
Cryptocurrency, is a digital asset meant to be used as digital money. This means there is no physical coin or bill. Instead, it is all virtual and online. Bitcoin is a front runner and the most popular cryptocurrency currently. While cryptocurrencies are not likely to substitute traditional currency, they have transformed the way virtually-connected global markets network with each other.
The present case has again established a clear picture on the interpretation of Section 14A of the Act, with detailed explanation of various cases. It clearly explains that Section 14 of the Act will not apply if no exempt income is received or receivable during the relevant previous year.
Through this article we aim to highlight certain legal issues associated with the concept of co-working and will attempt to gain certain perspective on these issues.
Today information and communication technologies (ICT) are developing at a pace as never before seen, they reflect opportunities for creative interventions to help reduce the education gap. ICT may act as a bridge to transcend geographical limitations in education, enabling wider dissemination of learning materials as well as allowing for collaborative learning and production of […]
The current pandemic has painted an entire new image of growth for certain sectors, especially telecommunication sector, which has played a role of life saver for the companies and individuals during quarantine and lockdown. The lockdown and social distancing measures have led to higher dependence on digital tools, which in turn has increased the demand […]
As per the OECD Convention Model, 2017 the term resident of a country means any person who, under his native country is liable to tax therein by reason of his domicile, residence or place of effective management. Due to COVID-19, if an individual is present in a jurisdiction for a considerable amount of time, it […]
Mutual Agreements Procedure (MAP) is a model or mechanism available to taxpayers to resolve disputes that have arisen due to double taxation. When two countries enter into an agreement to avoid double taxation, it gives a clear pathway to the concerned authorities under MAP in those particular jurisdictions.
In the present case, the dispute arose for the aforementioned reason as it is the case of the Plaintiff that the adoption of the deceptively similar expression Magical Masala by the defendant in the year 2013 for marketing their noodles amounts to passing-off.
