Income Tax : Learn about Section 197 of the Income Tax Act, which allows for certificates for deduction at a lower rate. Explore eligibility, a...
Corporate Law : Allahabad HC rules no prior sanction needed for FIR against a public servant. Analysis of recent judgment in Ranjeet vs State of U...
Income Tax : Explore the impact of the Finance Act, 2023 on non-resident and not ordinarily resident individuals in India. Changes in tax deduc...
Company Law : According to u/s 149(9) of companies act, an independent director shall not be entitled to any stock option and receive any remune...
Income Tax : Any person being Individual/HUF/Company/Firm/LLP etc. providing any benefit or perquisite whether convertible into money or not, i...
Income Tax : Budget 2024 extends the scope for lower deduction/collection certificates under Sections 197 and 206C, effective from October 2024...
Income Tax : Patna High Court held that compounding charge should be deposited by the petitioner abiding his statement and issue of apportionme...
Income Tax : Delhi High Court quashes order denying Lufthansa Cargo's 'nil' TDS certificate, citing prior rulings and DTAA. Read the court's fu...
Income Tax : Delhi High Court held that reassessment under section 148 of the Income Tax Act entirely based on course of survey not sustainable...
Income Tax : Delhi HC directs Nil TDS for SFDC Ireland citing no Permanent Establishment in India. Clarifies taxation under DTAA and Rule 28AA ...
Income Tax : Whether or not a permanent establishment existed in a State during a given period must be determined on the basis of the circumsta...
Income Tax : Get details on new Income Tax Notification exempting specific payments to International Financial Services Centre (IFSC) Units fro...
Patna High Court held that compounding charge should be deposited by the petitioner abiding his statement and issue of apportionment of compounding charges should be considered by the Secretary, Rural Works Department.
Delhi High Court quashes order denying Lufthansa Cargo’s ‘nil’ TDS certificate, citing prior rulings and DTAA. Read the court’s full judgment.
Delhi High Court held that reassessment under section 148 of the Income Tax Act entirely based on course of survey not sustainable and liable to be quashed. Further, survey in particular year cannot be extrapolated to other years.
Delhi HC directs Nil TDS for SFDC Ireland citing no Permanent Establishment in India. Clarifies taxation under DTAA and Rule 28AA compliance.
Whether or not a permanent establishment existed in a State during a given period must be determined on the basis of the circumstances applicable during that period and not those applicable during a past or future period.
Among the documents seized contained information pertaining to the Assessee and AO recorded his satisfaction that those documents have bearing on the determination of total income of the Assessee.
Patna High Court rules on TDS application under Section 197, stating pending tax demand does not justify summary rejection by Assessing Officer.
Patna High Court rules that an Assessing Officer cannot summarily reject Section 197 applications based on pending tax demands. Orders set aside for reconsideration.
Budget 2024 extends the scope for lower deduction/collection certificates under Sections 197 and 206C, effective from October 2024.
Discover the ITAT Bangalore ruling on IBM Canada Limited vs. DCIT, where salary reimbursements of seconded employees were deemed non-taxable as fees for technical services.
