Mondaq All Regions - India: Tax
Singh & Associates
In an appeal filed before the Hon'ble Supreme Court i.e Civil Appeal Nos. 10164, 10165 of 2010, 10917 of 2013, 4449, 5255 of 2015, the question raised for consideration...
SKP Business Consulting LLP
AAR, Karnataka has held that since the unit being sold is functional and is desired to be transferred as a whole, it amounts to a transfer of a going concern.
Vaish Associates Advocates
In the case Indo Arya Central Transport Limited & Ors. vs. Commissioner of Income Tax (TDS), Delhi -1 & Anr. (http://lobis.nic.in/ddir/dhc/SKN/judgement/24-03-2018/SKN12032018CW39642017.pdf) ...
S.S. Rana & Co. Advocates
The Central Board of Indirect Taxes and Customs, has published the Pre-notice Consultation Regulations, 2018 on April 2, 2018, vide Notification No. 29 /2018- Customs (N.T.).
Shardul Amarchand Mangaldas & Co
1.1 Estate duty was a form of tax which was levied on the total value of the property held by an individual calculated at the time of his / her demise.
SKP Business Consulting LLP
Whether the sale of imported goods outside India, without such goods entering into India at any stage, taxable under GST?
Nishith Desai Associates
Fees paid under distribution agreements may be categorized and taxed as royalty payments if it involves incidental use of intellectual property.
SKP Business Consulting LLP
The GST Council has been proactively taking up representations made by various industry stakeholders to remove hardships and increase compliance.
SKP Business Consulting LLP
The Delhi Tribunal also held that profit attribution is required as the transfer pricing study does not adequately capture functions performed and risks undertaken by the Indian Company.
IndusLaw
The payment or deduction of liquidated damages is not a desired outcome of a contract and does not discharge the contractor from its obligations under the agreement.
Krishnomics Legal
When the going gets tough, taxman get going. During the time when economic recovery is sluggish, the tax collection is also dismal. Whereas, welfare schemes require considerable spending.
Nishith Desai Associates
Recently, the Maharashtra Authority for Advance Ruling ("AAR") in the case of Maharashtra State Power Generation Company Limited ("Applicant") held that Goods and Services Tax ("GST")...
Krishnomics Legal
In a recent ruling by the Authority for Advance Ruling in the case of AB Holdings, Mauritius-II, In re [2018] 402 ITR 37 (AAR – New Delhi), applied the commercial purpose test to allow the benefit of...
SKP Business Consulting LLP
Various AAR's across the nation have started delivering judgments on key issues.
Damania & Varaiya
According to the new provisions in the Act, in addition to the Indian director, both the Italian directors are also required to obtain Indian PAN card.
SKP Business Consulting LLP
The 27th GST council meeting was held via a video conference call on 4 May 2018 with an agenda to simplify compliance structure and incentivize digital payments on retail transactions.
SKP Business Consulting LLP
The year gone by was a transitional year and undoubtedly, a roller coaster ride in terms of fire fighting with the complexities in GST regime.
Nishith Desai Associates
Regulatory And Tax Considerations For Market Facing Investment Funds (Apr 27, 2018)
SKP Business Consulting LLP
The Finance Act, 2018 has introduced a new section 112A in the Income Tax Act, 1961 (the Act) which provides for taxation of long-term capital gains arising from transfer ...
SKP Business Consulting LLP
The Federal Government of Nigeria has announced the extension of the deadline for filing returns under the Voluntary Assets and Income Declaration Scheme (VAIDS).
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Asit Mehta & Associates
Since GST was implemented in India, several exporters have faced difficulties in claiming GST refunds.
ARA LAW
With increased globalization and the growth of information technology, the import of technical know-how, acquisition of software and technical services is not very uncommon in developing economies like ours.
Nishith Desai Associates
Dominant purpose or intention behind borrowing funds irrelevant under Section 14A of the Income Tax Act, 1961.
SKP Business Consulting LLP
The 27th GST council meeting was held via a video conference call on 4 May 2018 with an agenda to simplify compliance structure and incentivize digital payments on retail transactions.
SKP Business Consulting LLP
The GST Council, on the second day of its 2-day meeting in Srinagar, has considered and finalised GST to be applicable for different types of services.
Shardul Amarchand Mangaldas & Co
According to the Economic Survey Report 2017-18, the tax department loses over 65% of its cases against taxpayers upon appeal.
Khaitan & Co
The CBEC has clarified that the sale / transfer of goods lying in a Customs Bonded Warehouse would attract (i) the integrated goods and services tax (IGST) at the time of transfer; and (ii) customs duty comprising of basic customs duty and IGST...
Nishith Desai Associates
The most significant amendment to the Income Tax Act, 1961 ("ITA") introduced by the Finance Act, 2018 was the insertion of a provision imposing a long-term capital gains tax of 10% ...
Krishnomics Legal
In a recent ruling by the Authority for Advance Ruling in the case of AB Holdings, Mauritius-II, In re [2018] 402 ITR 37 (AAR – New Delhi), applied the commercial purpose test to allow the benefit of...
SKP Business Consulting LLP
The Finance Act, 2018 has introduced a new section 112A in the Income Tax Act, 1961 (the Act) which provides for taxation of long-term capital gains arising from transfer ...
Nangia & Co
GST, which is considered as biggest tax reform since 1947 which seeks to replace a slew of taxes and levies in 29 states and aims to simplify and harmonise the indirect tax regime in the country.
SKP Business Consulting LLP
The effective rate of GST for manufacturers and traders who have opted for composition scheme under Section 10 of the CGST Act, 2017 has been revised vide Notification No. 1/2018- Central Tax with effect from1 January...
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