Search
Searching Content indexed under Tax Authorities by Khaitan & Co ordered by Published Date Descending.
Links to Result pages
 
1 2 3  
>>Next
 
Title
Country
Organisation
Author
Date
1
Corporate Tax Rate Reduced, But Past Tax Credits Denied?
The key issue which needs further deliberation is that whether the positions captured in the Circular are merely clarificatory in nature or are substantive changes to the legal position.
India
10 Oct 2019
2
Tribunal Rules On ‘Beneficial Ownership' Of Interest Income Under The India-Cyprus Tax Treaty
This case deals with a Cyprus taxpayer which was earning interest income from India.
India
4 Oct 2019
3
Hitachi's Liaison Office Constitutes Its Taxable Presence In India, Rules Tribunal
Recently, the Delhi Bench of the Income Tax Appellate Tribunal held that the Liaison Office of Hitachi Technologies Singapore Pte Limited constituted a Permanent Establishment of Hitachi in India for the financial years 2001-02 to 2006-07.
India
4 Oct 2019
4
Indian Tax Office Going Digital – Tax Assessments To Be Faceless
In furtherance of its widely promoted objective of ensuring efficiency and transparency in tax administration, the Government has notified the much-awaited E-assessment Scheme, 2019 vide Notification No. 61/2019 ...
India
1 Oct 2019
5
Tax Tribunal Allows MAT Credit Upto The Appointed Date To The Demerged Company
In a recent case, The Deputy Commissioner of Income-tax v TCS E-Serve International Limited dated 28 August 2019, the Mumbai Bench of the Income Tax Appellate Tribunal has allowed a demerged company to ...
India
20 Sep 2019
6
Prosecution Proceedings To Be Resorted To Sparingly And Relaxation In Compounding Guidelines
In line with the recent assurances from the Finance Minister of India regarding ending the tax harassment, the CBDT which is the apex body for administration of direct tax in India, has issued 2 circulars.
India
19 Sep 2019
7
New Beneficial Ownership Rules – Transactional Implications
Following through on India's commitment to align its regulatory framework with the recommendations of the Financial Action Task Force, to check the misuse of multi-layered corporate entities for money laundering ...
India
26 Aug 2019
8
Monetary Thresholds For Filing Of Appeals By The Income-Tax Department Further Enhanced
This is in furtherance to our Ergo Updates dated 23 July 2018 and 28 August 2018, on monetary limits for filing of appeal by the Income-tax department (Department).
India
21 Aug 2019
9
Benami Transactions' Prohibition Law Amendment Is Prospective, Holds Rajasthan High Court
In a batch of writ petitions (Civil Writ Petition No. 2915/2019 and others), the Hon'ble Rajasthan High Court has held that the Benami Transactions (Prohibition) Amendment Act, 2016 is prospective in nature ...
India
29 Jul 2019
10
Indian Budget 2019 | Direct Tax Proposals
The tax rates and income slabs under the Income-tax Act, 1961 (IT Act) remain the same, other than the following proposed changes
India
10 Jul 2019
11
Government Of Kerala Introduces The Kerala Flood Cess
The Government of Kerala has introduced a cess as per clause 14 of the Kerala Finance Bill, 2019 called the "Kerala Flood Cess".
India
4 Jun 2019
12
Tax Tribunal Upholds Tax ‘Pass Through' Status Of A Venture Capital Fund
In M/s HDFC Property Fund v Income Tax Officer, the Mumbai bench of the Income Tax Appellate Tribunal has, through an order dated 28 February 2019, ruled in favour of the taxpayer, a SEBI registered Venture Capital Fund ...
India
13 Mar 2019
14
'Angel Tax' Exemption For Start-Ups – Conditions Relaxed
To give a fillip to start-ups and not levy tax on excess premium received by them, the CBDT had earlier exempted registered start-ups from the applicability of angel tax.
India
13 Mar 2019
15
The Interim Budget 2019 And Round Up Of The GST Amendments In 2018-19
The Interim Budget 2019 did not propose any changes with respect to Indirect Tax.
India
6 Feb 2019
16
Tax Tribunal Holds That Section 56 Would Not Apply In The Absence Of Any Disproportionate Allotment Of Shares To Existing Shareholders
Thereafter, the Assessing Officer filed an appeal before the second level appellate authority.
India
27 Dec 2018
17
Tax Tribunal Allows Shareholder's Claim For ‘Capital Loss' In Capital Reduction
The Bangalore bench of the Income Tax Appellate Tribunal in a recent case of M/s Jupiter Capital Pvt. Ltd. v The Assistant commissioner of Income Tax (ITAT order dated 29 November 2018) has allowed the claim for capital loss ...
India
18 Dec 2018
18
Profit On Transfer Of Shares Acquired Under Stock Option Plan Taxable As ‘Capital Gain' Not ‘Salary'
The Chennai Bench of the Income Tax Appellate Tribunal in a recent ruling in Dr. Muthian Sivathanu v Assistant Commissioner of Income-tax [ITA No. 553/2018] held that proceeds received on sale of shares ...
India
12 Dec 2018
19
TDS And TCS Provisions Under GST Notified
The Ministry of Finance, vide Notification No. 50/2018-Central Tax and Notification No. 51/2018-Central Tax
India
18 Sep 2018
20
Tax Tribunal Views Transactions Inter SE Group Entities As Sham, Disallows Set-Off Of Resulting Capital Loss
The Income Tax Appellate Tribunal, Delhi in the case of Deputy Commissioner of Income Tax v M/s BS Infosolution Private Limited (ITAT Order dated 23 August 2018) rejected the taxpayer's claim ...
India
18 Sep 2018
Links to Result pages
 
1 2 3  
>>Next