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Khaitan & Co
Recently, the Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 03/2022 – GST dated 14 June 2022 (CBIC Instruction) prescribing guidelines and procedures to ...
Majmudar & Partners
In a recent ruling, the Mumbai Bench of the Income-tax Appellate Tribunal (the "Tribunal") has held that commission income earned by a non-resident distributor of mutual fund schemes of an Indian company cannot be taxed in India...
Ashok Dhingra Associates
In any tax regime, establishment of an investigative arm is necessary evil to catch rouge tax payers.
S&A Law Offices
(a) The Appellant is engaged in providing services of renting of immovable property. The Appellant along with five co-owners hold proportionate share in property...
Singhania & Partners LLP, Solicitors and Advocates
Goods and Services Tax Act ("GST") does not define Cross Charge. As per Section 25(4) of Central Goods and Services Tax Act, 2017 ("CGST"), where a person has obtained or is required to obtain...
Phoenix Legal
Multinational companies often share their talent pool across borders and jurisdictions to achieve various objectives. Most common purposes are to supervise the quality, procurement or delivery...
Phoenix Legal
Multinational companies often share their talent pool across borders and jurisdictions to achieve various objectives.
BTG Legal
The Minister of Finance today presented the Union Budget (Budget) for financial year (FY) 2022-23 in the Lok Sabha (the lower house of India's Parliament).
Khaitan & Co
The Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) in a recent decision has questioned the 'reading in' of the condition of 'beneficial ownership' (as opposed to legal ownership)...
Khaitan & Co
While this is a judgment1 under the pre-GST service tax laws, the legal provisions analyzed in this judgment are similar to corresponding provisions under GST and to that extent, ..
Khaitan & Co
The Hon'ble Supreme Court decided on the constitutional challenge to the levy of Goods and Services Tax (GST) on ocean freight for Cost, Insurance and Freight (CIF) imports.
Economic Laws Practice
The 'recommendations' of the GST Council are a product of a collaborative dialogue involving the Union and States and are recommendatory in nature.
Resolut Partners
When India amended its tax treaties with Mauritius ("Mauritius Treaty") and Singapore ("Singapore Treaty") in 2016 in order to provide for source-based taxation of capital gains on alienation of shares...
Vaish Associates Advocates
Legality & Legitimacy of Cryptocurrencies in India...
Phoenix Legal
Article 12 of the Double Taxation Avoidance Agreement between India and Australia grants Australia the right to tax income earned by providing technical services as royalty.
Nexdigm Private Limited
The following are the user-friendly enhancements introduced on the GST portal in Form GSTR 1/IFF...
Phoenix Legal
In a recent judgment1 , the Gujarat High Court (‘the HC') has held that the Entry 3(if) of Notification No. 11/2017-Central Tax (Rate) as well as Entry 3(if) of Notification No. 11/2017 – State Tax (Rate)...
Economic Laws Practice
Budget 2022 brought in another set of significant modifications be it extending time limit for certain compliances in the GST laws or change of definition of 'Proper Officer'...
Khaitan & Co
In a recent order in Union of India & Ors v Ashish Agarwal (Civil Appeal No. 3005/2022) (Order), the Hon'ble Supreme Court (Supreme Court) has held that reassessment notices issued under the...
Vaish Associates Advocates
The Benami Transactions (Prohibition) Act, 1988 came into force on 19.05.1988 (hereinafter referred as "1988 Act") has been amended by the Benami Transactions (Prohibition) Amendment Act, 2016...
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