Mondaq All Regions - India: Tax
Khaitan & Co
The Bangalore bench of the Income Tax Appellate Tribunal (Tribunal), on 22 December 2017 ruled in favour of Texport Overseas Private Limited (Taxpayer) and held that since clause (i) of Section 92BA of the Income Tax Act, 1961 ...
Phoenix Legal
GST implementation has not been a smooth ride for the Government, be it the technical glitches faced on GST Network while filing returns or export refund delays leading to massive unrest among the exporters.
SKP Business Consulting LLP
We are happy to present the latest edition of Tax Trends, SKP's Direct Tax Newsletter. This edition covers the period from October to December 2017.
SKP Business Consulting LLP
The government has continued with its efforts to minimise the difficulties faced by businesses under the GST regime by issuing clarifications and activating the dormant provisions.
Damania & Varaiya
Input Service Distributor – GST Laws
Krishnomics Legal
One of the ambitious aspects of GST is implementation of Electronic Way Bill ("E-Way Bill"). It is being envisaged that entire supply chain, especially from factory to the retailers remains documented and the movement of goods can be tracked on real time basis.
Khaitan & Co
The Mumbai bench of the Income-tax Appellate Tribunal (ITAT) has delivered a ruling favoring the taxpayer which could impact corporate restructurings significantly and increase the popularity of LLP as a preferred form of entity for business.
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...
Phoenix Legal
While the GST, ever since it was implemented, has remained a topic of debate in public and private forums, the article looks at how the tax has fared for the first six months of its existence.
Damania & Varaiya
With ever increasing use of e-commerce platform and online financial transactions across globe, it has become quite easy and is a regular norm to use online payment gateways for purchase of goods...
Khaitan & Co
The Supreme Court (SC), has recently put to rest a much debated issue regarding the claim for depreciation by charitable / religious institutions (Institutions) on assets.
SKP Business Consulting LLP
The Goods and Services Tax (GST) Council in its 24th meeting has decided to implement a nationwide e-Way Bill system for inter-state movement of goods from 1 February 2018.
SKP Business Consulting LLP
Withholding tax is one of the most significant sources of collecting Income Tax under the Indian Income Tax regime.
Khaitan & Co
In a recent judgment (Judgment), the Hon'ble Himachal Pradesh High Court (High Court) has, in a batch of over 40 cases, ruled in favour of the taxpayer...
SKP Business Consulting LLP
Whether it can be said that the doctors have availed infrastructural support services from the appellant hospitals and that the retention fees is attributable towards the consideration for the same
Phoenix Legal
The FMCG sector is most likely to get the heat due to rising pressure from all quarters alike to reduce MRP.
Krishnomics Legal
Until a human being changes internally, morals are imposed upon him externally so that it leads to a gradual realization. Similarly, until all the countries/ stakeholders appreciate the long term evil effects of tax evasion, provisions like Base Erosion and Profit Shifting are introduced.
Khaitan & Co
As a major relief to dealers holding pre–GST stocks, the Hon'ble Delhi High Court has granted interim relief to petitioners and allowed them to avail input tax credit (ITC) on unsold stocks which are more than twelve months old.
SKP Business Consulting LLP
To erase doubts arising in the implementation of GST, the government has issued various circulars providing clarifications on vital issues.
SKP Business Consulting LLP
We are pleased to present the November issue of SKP Global Updates – our newsletter that covers employment, payroll, Goods and Services Tax (GST)/Value Added Tax (VAT) ...
Latest Video
Most Popular Recent Articles
Khaitan & Co
The Government introduced a new GST Rule 120A vide Notification No. 34/2017- Central Tax dated 15 September 2017 (‘Notification').
Nishith Desai Associates
Advertisement fees paid by Google India to Google Ireland for purchase of ad space on Google's AdWords Program are chargeable to tax in India as royalty income, and taxes should accordingly be withheld.
Khaitan & Co
As a major relief to dealers holding pre–GST stocks, the Hon'ble Delhi High Court has granted interim relief to petitioners and allowed them to avail input tax credit (ITC) on unsold stocks which are more than twelve months old.
Khaitan & Co
The GST Commissioner, vide Order No. 03 / 2017 – GST dated 21 September 2017, has extended the due date for filing of declaration in Form TRAN–1 (original) to 31 October 2017.
Phoenix Legal
Technological innovation and internet growth have highly affected trade relations, production processes and products, as well as the company organization.
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.
S.S. Rana & Co. Advocates
The Hon'ble bench further held that until any further orders, no coercive action would be taken against providers of legal services for non-compliance under the new indirect tax regime.
Khaitan & Co
The Bangalore bench of the Income-tax Appellate Tribunal has held that payments made by Google India to Google Ireland in the form of fees for rights of distribution and marketing of Google Ireland's ‘Adwords Program' to advertisers in India were in the nature of ‘royalty'.
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.
Trilegal
The implementation of GST will significantly improve the competitiveness and performance of India's manufacturing sector.
Khaitan & Co
The introduction of Goods and Services Tax (GST) in India led to the discontinuation of area-based exemptions under the Central Excise Act, 1944 (Excise Act) from 1 July 2017 (Exemptions).
Khaitan & Co
The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) ruled in favour of Tata Industries Limited (Taxpayer) on the invocation of Section 93 of the Income Tax Act, 1961 (IT Act).
Article Search Using Filters
Related Topics
Mondaq Advice Centre (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with